Part 1 General Provisions
Part 2 Imposition of Taxes and Fees
Part 3 Measurement of Tax
Part 4 Exemptions and Refunds
Part 5 Payment of Tax
Part 6 Bonding and Licenses
Part 7 Reports
Part 8 Enforcement Provisions
Part 9 General Administrative Provisions
Part 10 Gasoline Tax for Local Transportation Funding
Part 11 Alternative Fuels
Part 12 Highway User Fuel Tax
Part 13 Special Provisions Applicable to Limited Users and Prepaid Users

Terms Used In Tennessee Code > Title 67 > Chapter 3

  • Agricultural purposes: means operating tractors or other farm equipment used exclusively, whether for hire or not, in plowing, planting, harvesting, raising or processing of farm products at a farm, nursery or greenhouse. See
  • Alternative fuel: includes all forms of fuel commonly known as butane, propane, or compressed natural gas. See
  • Authorization: means an uncancelled diesel tax prepaid user authorization issued by the commissioner. See
  • Biodiesel: means mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats that meet the registration requirements for fuels and fuel additives established by the environmental protection agency under the Clean Air Act , compiled in 42 U. See
  • Blender: means any person that produces blended motor fuel outside the bulk transfer/terminal system. See
  • Blending: means the mixing of one (1) or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power to propel a motor vehicle, an airplane, a motorboat, or other mechanical contrivance. See
  • Bonded importer: means a person with a valid bonded importer's license under §. See
  • Bulk end user: means a person who receives into the person's own storage facilities, for the person's own consumption, transport lots of taxable motor fuel. See
  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See
  • Bulk transfer: means any transfer of a petroleum product within the bulk transfer/terminal system from one location to another by pipeline or marine delivery. See
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Commercial purposes: means use in a trade or business. See
  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See
  • Customer-controlled pump: means a pump used for dispensing motor fuel directly to a customer who can access the pump by way of a personal key, an identification number, or a customer card that is assigned to the customer by a licensed wholesaler. See
  • Dead storage: means the amount of taxable motor fuel that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. See
  • Dealer: means a person who is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. See
  • Department: means the department of revenue. See
  • Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. See
  • Diesel fuel: means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See
  • Diesel-powered highway vehicle: means a motor vehicle, propelled by a diesel-powered engine, that is operated, or intended to be operated, on a highway. See
  • Distributor report: means the report required under §. See
  • Dyed diesel fuel: means diesel fuel dyed under United States environmental protection agency rules for high sulfur diesel fuel, or dyed under internal revenue service rules for low sulphur fuel, or dyed pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service, including any invisible marker requirements. See
  • Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See
  • Exporter: means any person, other than a supplier, who purchases or otherwise holds title to taxable petroleum products in this state for the purpose of transporting or delivering the products to another state or country. See
  • Farm products: means flowers and plants, including cut flowers, flowering plants, potted plants, vegetables and vegetable plants, trees, shrubs, vines, ornamentals, sod, and mushrooms. See
  • farm products: means forage and sod crops. See Tennessee Code 1-3-105
  • Fuel alcohol: means any alcohol used or intended for use as fuel in a combustion engine or heating oil system. See
  • Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel, but does not include any product that is sold as a product other than gasoline and has an American Society for Testing Materials (ASTM) octane number of less than seventy-five (75) as determined by the "motor method". See
  • Gasoline tax: means the per gallon tax imposed on gasoline by part 2 of this chapter. See
  • governmental agency: includes a rescue squad chartered by the state as a nonprofit corporation or association and that is a member of the Tennessee Association of Rescue Squads, and a volunteer fire department chartered by the state as a nonprofit corporation or association. See
  • Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations or deductions. See
  • Heating oil: means a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See
  • Highway: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
  • Highway user fuel tax: means the gasoline tax, diesel tax, and/or alternative fuels tax as defined in this part at the rates set forth and in the amount determined under §. See
  • Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See
  • 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
  • In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See
  • J Class: refers to combined farm and limited private trucks, as defined by the department. See
  • Levy: as used in this title , includes the power of distraint and seizure by any means. See
  • Licensee: means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada. See
  • Limited user: means a person who consumes diesel fuel within this state for both licensed motor vehicles and other purposes, and who is the qualified holder of an uncancelled limited user permit issued by the commissioner. See
  • Liquified gas: means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14. See
  • Local transit company: means a person that is a scheduled, common carrier, public passenger, land transportation service, serving regular routes within a municipality and the territory adjacent to the municipality, or within a metropolitan government created under title
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Motor fuel: means gasoline, diesel fuel and blended fuel. See
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's use on highways. See
  • Motor vehicle: means a self-propelled vehicle licensed for highway use. See
  • net gallon: means the amount of petroleum product, corrected to a temperature of sixty degrees Fahrenheit (60°F) and a pressure of fourteen and seven tenths pounds per square inch (14. See
  • Net proceeds: means the total amount of the tax authorized by this part that is attributable to original local sales within a specified local governmental jurisdiction less any fees to which the department is entitled as set forth in §. See
  • Passenger car: means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons. See
  • 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

  • Permittee: means any person who is the holder of a permit authorized to be issued under §. See
  • 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
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • 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°) or above on the American Petroleum Institute (API) scale. See
  • Prepaid user: means a person who is the qualified holder of an uncancelled diesel tax prepaid user authorization issued by the commissioner. See
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Public transportation services: means services provided by public transportation systems. See
  • Public transportation system: means a system of public transportation for carriage of persons for hire, operating on a not-for-profit basis in this state, the organizational, operating, or capital expenditures of which are financed in whole or in part through grants, subsidies, and/or other funds provided by the United States, the state of Tennessee, and/or one (1) or more municipalities and/or counties incorporated or existing under the laws of Tennessee, in which the system operates. See
  • Qualified motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:

    (A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs. See

  • Qualified terminal: means a qualified terminal as defined under the Internal Revenue Code, regulation and practices, that has been assigned a terminal control number (TCN) by the internal revenue service. See
  • Rack: means a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a railroad tank car, a transport truck or another means of bulk transfer outside of the bulk transfer/terminal system. See
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See
  • Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Retail station: means any service station, garage, truck stop or other outlet dispensing motor fuel from a container equipped with a computer-type pump that measures fuel passing through it. See
  • Retailer: means a person that engages in the business of selling or distributing petroleum products to the end user within this state through a retail station. See
  • Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
  • signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
  • State: means the state of Tennessee. See
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Supplier: means a person that meets all the following conditions:

    (i) Is subject to the general taxing jurisdiction of this state. See

  • Tank wagon: means a straight truck having multiple compartments designed or used to carry petroleum products. See
  • Taxable motor fuel: means gasoline, diesel fuel, kerosene, and blends thereof, and any other substance blended with any of these fuels. See
  • 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
  • Terminal operator: means a person that:

    (i) Owns, operates, or otherwise controls a terminal. See

  • Transmix: means the buffer or interface between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See
  • 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
  • Transporter: means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting petroleum products. See
  • Undyed diesel fuel: means diesel fuel not dyed under United States environmental protection agency rules for high sulfur diesel fuel nor dyed under internal revenue service rules for low sulphur fuel, nor pursuant to any other requirements subsequently set by the environmental protection agency or internal revenue service. See
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • User: means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. See
  • Vehicle fuel supply tank: means any receptacle on a motor vehicle designed to supply fuel for the propulsion of the motor vehicle or from which fuel is supplied for the propulsion of the motor vehicle. See
  • Vessel: means a barge or other marine conveyance used to transport petroleum products in bulk. See
  • Wholesaler: means a person who acquires petroleum products from a supplier, importer or from another wholesaler, for subsequent sale and distribution at wholesale by tank cars, transport trucks or vessels. See
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105