(a) A person importing taxable petroleum products into this state from outside this state, by transport truck, pipeline, barge or other conveyance, shall first obtain a bonded importer‘s license or a restricted importer’s license, but not both.

Terms Used In Tennessee Code 67-3-606

  • Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
  • Department: means the department of revenue. See Tennessee Code 67-3-103
  • Import: means to bring petroleum products into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Tennessee Code 67-3-103
  • Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
  • Permissive supplier: means any person who is not subject to the general taxing jurisdiction of this state, but who:
    (A) Is a position holder in a federally qualified terminal located outside this state. See Tennessee Code 67-3-103
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
  • Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
  • Supplier: means a person that meets all the following conditions:
    (i) Is subject to the general taxing jurisdiction of this state. See Tennessee Code 67-3-103
  • Terminal: means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service. See Tennessee Code 67-3-103
  • Transport truck: means a semi-trailer combination rig or tank wagon designed or used for the purpose of transporting petroleum products over the highways. See Tennessee Code 67-3-103
(b) Applicants for a restricted importer’s license must meet the following conditions:

(1) The taxable petroleum products imported must all be the subject of a tax precollection agreement with a supplier as provided in § 67-3-501, or a tax precollection election as provided in § 67-3-503; and
(2) The applicant must declare the state or states in which licensed for motor fuel tax purposes and from which the applicant desires to import, and shall declare the terminal source and the supplier. A restricted importer’s license shall be limited to petroleum products imported from a state listed on the license application.
(c) The department shall determine that a particular state has adopted terminal reporting requirements that are adequate to facilitate information exchange on cross-border movements of petroleum products prior to granting restricted importer’s licenses to applicants for importation of taxable petroleum products from that state.
(d) A person desiring to import taxable petroleum products from another state, and who has not obtained a restricted importer’s license and has not entered into an agreement to prepay this state’s petroleum products taxes and fees to the supplier or permissive supplier with respect to such imports shall:

(1) Obtain a valid bonded importer’s license subject to the bonding requirements of this chapter; and
(2) Comply with the payment requirements under § 67-3-502.
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