Terms Used In Tennessee Code > Title 67 > Chapter 3 > Part 4 - Exemptions and Refunds

• 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 Tennessee Code 67-3-103
• Bonded importer: means a person with a valid bonded importer's license under §. See Tennessee Code 67-3-103
• Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
• Contract: A legal written agreement that becomes binding when signed.
• 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 Tennessee Code 67-3-103
• Department: means the department of revenue. See Tennessee Code 67-3-103
• Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. See Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• Distributor report: means the report required under §. See Tennessee Code 67-3-103
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• Fuel alcohol: means any alcohol used or intended for use as fuel in a combustion engine or heating oil system. See Tennessee Code 67-3-103
• 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 ASTM octane number of less than seventy-five (75) as determined by the "motor method". See Tennessee Code 67-3-103
• Heating oil: means a motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Tennessee Code 67-3-103
• 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
• In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• 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 7, chapters 1-3, and that generates at least sixty percent (60%) of the total passenger fare from such routes. See Tennessee Code 67-3-103
• Month: means a calendar month. See Tennessee Code 1-3-105
• Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
• 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 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
• 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 Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• State: means the state of Tennessee. See Tennessee Code 67-3-103
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• 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
• Tank wagon: means a straight truck having multiple compartments designed or used to carry petroleum products. 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
• 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 Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• Vessel: means a barge or other marine conveyance used to transport petroleum products in bulk. See Tennessee Code 67-3-103
• 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 Tennessee Code 67-3-103
• 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