2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 25 - Dyed Diesel Fuel [Effective on July 1, 2017]
§ 67-4-2501 - Tax on dyed diesel fuel. [Effective on July 1, 2017.]
(a) There is levied a privilege tax of seven percent (7%) of gross charges on the retail sale of dyed diesel fuel, as "dyed diesel fuel" is defined in § 67-3-103. For purposes of this part, retail sale shall mean the same as defined in § 67-6-102.
(b) The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be other than a "retail sale" is in fact not a retail sale.
(c) The tax collected under this section shall be deposited to the state general fund.
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