2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 16 - Pre-Disposal Fee
§ 67-4-1603. Amount of Fee — Tires Sold for Delivery Outside of Tennessee

Universal Citation: TN Code § 67-4-1603 (2020)
  1. A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.
  2. A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.
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