Tenn. Code § 55-4-113

Current through Acts 2023-2024, ch. 1069

Section 55-4-113 - Registration taxes for freight motor vehicles

(a) The registration taxes for trucks and truck tractors shall be:

(1)Private Carriers and Public Household Goods Carriers. Fixed load vehicles, as defined in § 55-1-117, so designated and used only for the transportation of equipment that is mounted thereon may be registered at a rate of twenty-five percent (25%) of the tax schedules set forth in subdivision (a)(2);

(2)Private Carriers, Public Carriers and Household Goods Carriers. Every person, firm or corporation operating, for commercial purposes, a freight motor vehicle over the roads of the state shall first register the vehicle with the department and shall pay a tax as follows, according to the indicated classes set forth in this subdivision (a)(2):

(A)	Class 1	Freight motor vehicles with declared maximum gross weight, including vehicle and load, of not more than nine thousand pounds (9,000 lbs.). Registration tax ................................................................	$ 68.50
(B)	Class 2	Freight motor vehicles with declared maximum gross weight, including vehicle and load, not in excess of sixteen thousand pounds (16,000 lbs.). Registration tax ................................................................	122.50
(C)	Class 3	Freight motor vehicles with declared maximum gross weight, including vehicle and load, not in excess of twenty thousand pounds (20,000 lbs.). Registration tax ................................................................	327.50
(D)	Class 4	Freight motor vehicles with declared maximum gross weight, including vehicle and load, not in excess of twenty-six thousand pounds (26,000 lbs.). Registration tax .....................................................	481.00
(E)	Class 5	Freight motor vehicles with declared maximum gross weight, including vehicle and load, not in excess of thirty-two thousand pounds (32,000 lbs.). Registration tax .....................................................	635.00
(F)	Class 6	Freight motor vehicles with declared maximum gross weight, including vehicle and load, not in excess of thirty-eight thousand pounds (38,000 lbs.). Registration tax .....................................................	711.00
(G)	Class 7	Freight motor vehicles with declared maximum gross weight, including the weight of vehicle and load, not in excess of forty-four thousand pounds (44,000 lbs.). Registration tax ....................................	788.00
(H)	Class 8	Freight motor vehicles with declared maximum gross weight, including the weight of vehicle and load, not in excess of fifty-five thousand pounds (55,000 lbs.). Registration tax ...........................................	942.00
(I)	Class 9	Freight motor vehicles with declared maximum gross weight, including the weight of vehicle and load, not in excess of sixty-six thousand pounds (66,000 lbs.). Registration tax ...........................................	1019.00
(J)	Class 10	Freight motor vehicles with declared maximum gross weight, including the weight of vehicle and load, not in excess of seventy-four thousand pounds (74,000 lbs.). Registration tax ....................................	1,198.50
(K)	Class 11	Freight motor vehicles with declared maximum gross weight, including the weight of vehicle and load, not in excess of eighty thousand pounds (80,000 lbs.). Registration tax ...........................................	1,352.50
(L)	Class 12	Fixed load vehicles, as defined in § 55-1-117, may be registered at twenty-five percent (25%) of the rate set forth in this subdivision (a)(2) for a vehicle of comparable weight;

(3)Combined Farm and Limited Private Trucks.

(A) Motor vehicles used exclusively for the movement of farm products for the grower from the point of production to the first market, or operated as farm trucks, or as a logging and lumbering truck as defined in subdivision (a)(3)(C), or as the owner's private conveyance, transporting only tangible personal property belonging to the owner or a guest occupant, shall be classified by the commissioner and registered with the department as freight motor vehicles at the following taxes in lieu of those set out in subdivision (a)(1):

Class 1 ....................................	$ 39.53
Class 2 ....................................	$ 56.30
Class 3 ....................................	$ 128.90
Class 4 ....................................	$ 160.80
Class 5 ....................................	$ 207.00
Class 6 ....................................	$ 237.80
Class 7 ....................................	$ 262.00
Class 8 ....................................	$ 317.00
Class 9 ....................................	$ 363.20
Class 10 ....................................	$ 420.40
Class 11 ....................................	$ 561.20

(B) There shall not be eligible for registration under this exception to the general licensing provisions any motor vehicles operated commercially as part of a business venture or for delivery service to customers by dairies, hatcheries, pharmacies, grocers, service stations, garages and the like; however, farm trucks used by egg farmers to transport eggs from the point of production to the first market shall be registered with the department as freight motor vehicles at taxes in subdivision (a)(3)(A) in lieu of those set out in subdivision (a)(1);

(C) For purposes of this section, "logging and lumbering trucks" are those trucks used for hauling logs, pulpwood, bark, wood chips, and wood dust from the woods to the mill or for hauling lumber, bark, wood chips, and wood dust from the mill to a loading or storage place;

(D) Truck tractors used exclusively to pull lowboy-type trailers on which are transported machinery that is used only for agricultural purposes, such as, but not limited to, terracing, clearing land, and building ponds, levees, ditches and/or canals; and trucks on which are mounted lime or fertilizer spreaders may register in this category under the appropriate weight class. The use of the highways by these limited use motor vehicles registered in this class is restricted to that which is incidental to the movement of the designated machinery from farm to farm and any volume and unpackaged lime and fertilizer from the distribution point to the farm;

(4)Miscellaneous Classes.

Well drillers as defined in § 55-1-117.................... $ 55.20;

(5)Freight trailers, semitrailers and pole trailers.

(A) Freight trailers, semitrailers, and pole trailers used primarily for hauling freight and trailers used in the furtherance of a business, any trailer not required to be registered but which the owner desires to be registered, shall be registered and, in addition to the tax herein prescribed for trucks and truck tractors, there shall be imposed on vehicles so classified a registration tax of ninety-five dollars ($95.00). The certificate of registration and registration plate issued for a specific vehicle shall continue valid for the duration of the owner's interest in that vehicle;

(B)

(i) The provisions of § 55-4-101 to the contrary notwithstanding, no registration for trailers, semitrailers or pole trailers shall be transferred for any reason and a new registration shall be required for additional trailers;

(ii) The commissioner may, in his discretion, require an owner of a freight trailer, semitrailer, or pole trailer registered in this state pursuant to subdivision (a)(5)(A) to provide written confirmation to the department as to whether or not the trailer has been destroyed, abandoned, sold, or otherwise transferred to another owner and still bears the permanent registration plate originally issued to the trailer;

(iii) If such owner provides written confirmation to the department that the trailer has been destroyed, abandoned, sold, or otherwise transferred to another owner and the trailer has not been properly registered to the new owner, the commissioner shall immediately terminate the registration and plate originally assigned to the trailer under the name of the owner of record;

(iv) If such owner fails to provide written confirmation within ninety (90) days of the date of the commissioner's request, the commissioner may, in the commissioner's discretion, terminate the registration and plate originally assigned to the trailer under the name of the owner of record;

(v) Whenever the title to a freight trailer, semitrailer, or pole trailer registered in this state pursuant to subdivision (a)(5)(A) is destroyed, abandoned, sold, or otherwise transferred to another owner, the registration of the trailer shall expire. If the trailer is sold or otherwise transferred to a new owner, the new owner shall obtain a new registration of the trailer. Notwithstanding any law to the contrary, the department may issue to such new owner a new or existing registration plate bearing the same alpha-numerical characters as were affixed to such trailer at the time of transfer to the new owner; and

(C) Implements designed for carrying and distributing fertilizer shall not be subject to the licensing requirement imposed on trailers, and when used for the transportation of fertilizer between a plant and a farm the gross weight of the implement and its cargo shall not be considered in determining the licensing requirement for the prime mover;

(6)Special Zone Licenses.

(A)Class 1. It shall be permissible for any owner or operator of a freight motor vehicle that is to be operated exclusively within a zone limited to the streets of a designated municipal corporation and to the highways for a distance not to exceed fifteen (15) air miles beyond the limits of the municipality, to apply for and be issued a special municipal zone license. In counties having a metropolitan form of government, the county line shall be the limit for the operation of motor vehicles registered under this special license. The annual fee for this special license shall be four hundred ninety-three dollars ($493) for freight motor vehicles with a declared maximum gross weight not exceeding seventy-four thousand pounds (74,000 lbs.), and an annual fee of five hundred seventy dollars ($570) for freight motor vehicles with a declared maximum gross weight not exceeding eighty thousand pounds (80,000 lbs.). The annual fee for this special license for ready-mix concrete trucks shall be three hundred sixty-one dollars ($361); and

(B)Class 2. It shall be permissible for any owner or operator having a freight motor vehicle that is to be operated exclusively in a given county, and the counties that adjoin it, to apply for and be issued a special county zone license. The owner must, upon application for this special license, declare the base county and attest that the vehicle is to be operated exclusively in the base county and such other counties as may adjoin it. Movements from the base county to one (1) adjoining are restricted to the delivery of freight to its final destination, or to the place of consignment, or for the purpose of bringing freight from its place of origin to a point in the base county. The annual fee for this special license shall be six hundred thirty-six dollars ($636) for freight motor vehicles with a declared maximum gross weight not exceeding seventy-four thousand pounds (74,000 lbs.), and an annual fee of seven hundred thirty-five dollars ($735) for freight motor vehicles with a declared maximum gross weight not exceeding eighty thousand pounds (80,000 lbs.). The annual fee for this special license for ready-mix concrete trucks shall be four hundred sixty dollars ($460); and

(7)

(A) Registration being a condition precedent to vehicular use in this state, it is the intent of this section that the owner or operator of a freight motor vehicle shall pay a registration tax sufficient to allow for its operation under a declared maximum gross weight limited only by the following scale of maximum weights for its axle configuration:

(i) For any single axle, the maximum allowable weight shall be twenty thousand pounds (20,000 lbs.); and

(ii) For any tandem axle group, the maximum allowable weight shall be thirty-four thousand pounds (34,000 lbs.);

(B) When a vehicle on which the tax has not been paid is found in operation, the owner or operator shall be required to register the vehicle and, in addition to the statutory registration taxes, shall be subject to a tax assessed at the rate of ten cents (10¢) per pound on each pound of weight for which no Tennessee tax has been previously paid;

(C) When a vehicle registered in some class adequate for its lawful operational weight is found in operation at a weight exceeding the limit of the license, for which the tax has been paid, the operator shall be assessed an additional tax at the rate of ten cents (10¢) per pound on each pound of weight for which no Tennessee tax has been previously paid;

(D) Nonresidents operating vehicles under a reciprocity agreement shall likewise be subject to the additional taxes provided under this subdivision (a)(7) when their vehicles are operated in excess of the licensed weight, or regardless of the licensed weight, in excess of eighty thousand pounds (80,000 lbs.);

(E) When the operator of any freight motor vehicle shall fail to load it or have it loaded in a manner and at weights conforming to the axle weight limitations set forth in this subdivision (a)(7), there shall be imposed a tax assessed on the basis of ten cents (10¢) per pound on each pound of weight that exceeds the limit on an axle or group of axles. Except, with respect to vehicles being used to transport the products identified under § 55-7-203(b)(6), liability for the tax imposed by this subdivision (a)(7)(E) shall only begin to run commencing with the first pound that exceeds the total weight allowable for the number and type of its axles. On an overweight poundage of the axle weight limit imposed for the classification in which a freight motor vehicle is registered, the tax per pound of the overage shall be ten cents (10¢) per pound;

(F) When any freight motor vehicle is found in operation with a gross weight in excess of the road and bridge weights posted by the commissioner of transportation pursuant to § 55-7-205, or weight that exceeds the maximum allowable under an overweight permit issued by the commissioner, the operator of a vehicle shall be assessed a tax at the rate of ten cents (10¢) per pound for each pound of excess weight;

(G)

(i) The provisions of this subdivision (a)(7) respecting licensing and the assessment of additional taxes for excessive weights shall apply with respect to vehicles registered under the allowance for "Special Zone Licenses";

(ii) For the first offense, any owner of a freight motor vehicle that is operated in violation of the territorial limitation of a special zone license issued pursuant to this subdivision (a)(7) shall be subject to assessment of a penalty by the department, which shall be twenty-five percent (25%) of the special zone license fee for the full year with no credit or rebate for any portion of the year in which a license is unused. All funds collected pursuant to this subdivision (a)(7)(G)(ii) shall be earmarked for the enforcement of these zone license provisions;

(iii) On a second offense, occurring within the same licensing year as the first offense, in addition to the penalty specified in subdivision (a)(7)(G)(ii), any licensee whose truck is found to be in violation of the territorial limitation placed on the license shall be required to immediately reregister it under an applicable general licensing provision for a period of one (1) year following the date on which the second offense occurred;

(H) All taxes imposed by this section shall be a part of the registration taxes or fees and shall be payable to the department. Upon becoming delinquent, these taxes or fees shall be subject to collection by the commissioner of revenue under title 67, chapter 1, part 14. The assessment of these taxes shall in no wise be restricted through the assessment of other taxes for some prior violation or any other condition relating to the privilege of operating the vehicle over the streets and highways of this state;

(I) A motor vehicle otherwise properly registered in its class pursuant to this section shall not be in violation of the maximum gross weight for its class, including vehicle and load, if the vehicle is found to have exceeded the maximum gross weight for its class solely by the occasional towing of a fork lift or tow motor where no part of the weight of such equipment rests on the towing vehicle; and the weight of the equipment shall not be considered in determining whether the motor vehicle has exceeded its maximum gross weight, including the load thereon, and in determining the licensing requirements for the motor vehicle in such circumstances;

(J)

(i) When any logging truck, as defined in § 55-7-203, is found in operation with a gross weight in excess of the weights established by law, the operation of the vehicle shall not be assessed a tax if the vehicle's excess weight is less than ten percent (10%) of the vehicle's gross weight. If the weight of the vehicle is greater than ten percent (10%) in excess of the maximum applicable weight, the tax of ten cents (10¢) per pound shall be imposed on any poundage over the maximum applicable weight;

(ii) If the commissioner of transportation is formally notified by an appropriate federal officer that as a result of any provision of this subdivision (a)(7)(J) that Tennessee will lose federal funds, then such provision shall be void and inoperative. A loss of federal funds as a result of any provision of this subdivision (a)(7)(J) shall render the provision void and inoperative;

(K) When a freight motor vehicle is registered under subdivision (a)(3)(A), as a combined farm and limited private use truck and being operated commercially or as a commercial vehicle and is found in operation in violation of subdivision (a)(3)(A), the owner shall be subject to assessment of a penalty by the department, which shall be twenty-five percent (25%) of the commercial license fee for the full year with no credit or rebate for any portion of the year in which a license is unused;

(L) The penalties provided for in subdivision (a)(7), shall be waived upon submission within thirty (30) days to the commissioner, of proof that the vehicle has been properly registered in the appropriate classification and payment of a two hundred dollar ($200) administrative fee, and no citation shall be issued for a violation of subdivision (a)(7)(C), (a)(7)(E), (a)(7)(F), or (a)(7)(J).

(b) There shall be added to all the vehicle registration taxes imposed by this section a two and one-half percent (2.5%) increase, rounding to the nearest fifty cents (50¢), which shall be designated as the department of safety's safety inspection fee pursuant to § 65-15-112. This safety inspection fee shall not apply to a vehicle registering pursuant to subdivision (a)(3). This safety inspection fee shall be collected as a part of the vehicle registration taxes required by this section, and shall not be used for any purpose other than to fund the motor vehicle safety enforcement activities of the department of safety.

T.C.A. § 55-4-113

Amended by 2021 Tenn. Acts, ch. 218, s 1, eff. 7/1/2021.

Amended by 2018 Tenn. Acts, ch. 808, Secs.s 2, s 3, s 4, s 5, s 6 eff. 1/1/2019.

Amended by 2018 Tenn. Acts, ch. 808, s 1, eff. 1/1/2019.

Amended by 2017 Tenn. Acts, ch. 181, s 7, s 8, s 9, s 10, Sec.s 11 eff. 7/1/2017.

Amended by 2017 Tenn. Acts, ch. 181, s 6, eff. 7/1/2017.

Amended by 2013 Tenn. Acts, ch. 183, s 2, eff. 7/1/2013.

Acts 1939, ch. 105, §§ 2, 3; 1941, ch. 84, §§ 1, 2; 1945, ch. 164, §§ 1, 2; mod. C. Supp. 1950, § 2680.75 (Williams, §§ 1166.29, 1166.30); Acts 1951, ch. 70, § 85; 1953, ch. 3, §§ 1-3; 1955, ch. 52, §§ 1, 2; impl. am. Acts 1955, ch. 69, § 1; Acts 1957, ch. 182, § 1; 1957, ch. 284, § 1; impl. am. Acts 1959, ch. 9, § 14; Acts 1959, ch. 60, § 1; 1959, ch. 247, § 1; 1959, ch. 281, §§ 1, 2; 1961, ch. 200, § 1; 1963, ch. 103, § 1; 1967, ch. 122, § 1; 1967, ch. 218, § 2; 1969, ch. 324, §§ 1, 2; 1970, ch. 501, § 1; 1971, ch. 301, § 1; 1972, ch. 499, § 1; 1972, ch. 518, § 8; 1972, ch. 540, § 8; 1972, ch. 620, § 1; 1973, ch. 97, §§ 1-3; 1973, ch. 396, § 1; 1974, ch. 747, § 1; 1976, ch. 390, § 1; 1976, ch. 765, § 1; 1976, ch. 788, § 1; 1977, ch. 82, § 1; 1977, ch. 326, § 1; T.C.A. (orig. ed.), § 59-423; Acts 1981, ch. 448, § 2; 1981, ch. 535, § 4; 1983, ch. 206, § 1; 1983, ch. 319, § 1; 1983, ch. 376, § 1; 1983, ch. 480, § 1; 1984, ch. 733, § 1; 1986, ch. 540, § 1; 1987, ch. 140, § 1; 1987, ch. 425, §§ 4, 5; 1988, ch. 817, § 4; 1993, ch. 142, §§ 2-4; 1993, ch. 327, § 10; 1995, ch. 282, § 2; 1995, ch. 305, § 110; 1999, ch. 98, §§ 5 - 10; 2001, ch. 166, § 1; 2002, ch. 856, §§ 8d - 8i; 2004, ch. 501, § 1; 2007 , ch. 484, § 36.