Section 67-3-1101 - [Effective Until 1/1/2025] Alternative fuels - Part definitionsAs used in this part, unless the context otherwise requires:
(1) "Commercial purposes" means use in a trade or business;(2) "Dealer" means an entity or person who: (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;(B) Delivers liquified gas into a dispenser capable of fueling motor vehicles; or(C) Dispenses compressed natural gas to the public;(3) "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 (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;(4) "Motor vehicle" means a self-propelled vehicle licensed for highway use;(5) "Passenger car" means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;(6) "Taxable sales or deliveries" means the delivery in this state of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and(7) "User" means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.This section is set out more than once due to postponed, multiple, or conflicting amendments.