Tenn. Code § 67-3-404

Current through Acts 2023-2024, ch. 1069

Section 67-3-404 - Export exemption

There shall be exempt from nineteen-twentieths (¹⁹/₂₀) of the special privilege tax imposed by § 67-3-203, and from all other taxes and fees imposed in part 2 of this chapter, the following:

(1) All bulk exports of petroleum products; and

(2) All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes.

T.C.A. § 67-3-404

Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1504.