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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
§ 67-3-1102. Liquified Gas — Rate of Tax
Universal Citation: TN Code § 67-3-1102 (2020)
- A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be:
- On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;
- On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and
- On or after July 1, 2019, twenty-two cents (22¢) per gallon.
- Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).
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