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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 11 - Alternative Fuels
§ 67-3-1101. Alternative Fuels — Part Definitions
Universal Citation: TN Code § 67-3-1101 (2020)
As used in this part, unless the context otherwise requires:
- “Commercial purposes” means use in a trade or business;
- “Dealer” means an entity or person who:
- Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;
- Delivers liquified gas into a dispenser capable of fueling motor vehicles; or
- Dispenses compressed natural gas to the public;
- “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;
- “Motor vehicle” means a self-propelled vehicle licensed for highway use;
- “Passenger car” means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
- “Taxable sales or deliveries” means the delivery in Tennessee 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
- “User” means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
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