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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
§ 67-3-1303. Limited User Permits — Generally
Universal Citation: TN Code § 67-3-1303 (2020)
- Except as otherwise provided in this chapter, no purchases of undyed diesel fuel are permitted tax-free and all purchasers of diesel fuel will be required to purchase either undyed, tax-paid diesel fuel, or dyed, tax-free diesel fuel.
- An uncancelled limited user permit entitles the permittee to purchase from a licensed wholesaler or supplier undyed diesel fuel tax-free at the time of purchase, subject to the permitee's obligation to report and pay tax as provided in § 67-3-1304.
- All uncancelled permits under the prior law that are held by limited users on December 31, 1997, where the permittee made taxable use of no more than three thousand six hundred gallons (3,600 gals.) of diesel fuel during the calendar year 1997, shall remain effective on January 1, 1998, and until otherwise revoked, cancelled or terminated as further provided by this section.
- All other permits held by limited users under the prior law are revoked effective January 1, 1998.
- A holder of a permit, that has been made effective on January 1, 1998, pursuant to subsection (c), may continue to purchase undyed diesel fuel free of tax during each successive calendar year and until such holder's purchases of undyed taxable diesel fuel exceeds three thousand six hundred gallons (3,600 gals.) during a particular year.
- A holder whose purchases of undyed taxable diesel fuel exceed three thousand six hundred gallons (3,600 gals.) during a particular year shall notify the commissioner of such fact, and the commissioner shall revoke the permit.
- Upon revocation of a holder's permit, the commissioner shall notify each of holder's suppliers of the revocation.
- Purchasers of tax-paid undyed diesel fuel who have used such fuel in a tax-exempt manner may obtain refunds pursuant to part 4 of this chapter.
- No new permits shall be issued by the commissioner on or after January 1, 1998.
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