Alternative Fuels — Part Definitions

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Petroleum Products and Alternative Fuels Tax Law
  5. Alternative Fuels
  6. Alternative Fuels — Part Definitions

Checkout our iOS App for a better way to browser and research.

As used in this part, unless the context otherwise requires:

  1. “Commercial purposes” means use in a trade or business;
  2. “Dealer” means an entity or person who:
    1. Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;
    2. Delivers liquified gas into a dispenser capable of fueling motor vehicles; or
    3. Dispenses compressed natural gas to the public;
  3. “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;
  4. “Motor vehicle” means a self-propelled vehicle licensed for highway use;
  5. “Passenger car” means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
  6. “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
  7. “User” means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.


Download our app to see the most-to-date content.