Part Definitions

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Pre-Disposal Fee
  6. Part Definitions

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

  1. “Commissioner” means the commissioner of revenue;
  2. “Dealer” means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes;
  3. “Department” means the department of revenue;
  4. “Motor vehicle” means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles;
  5. “New tire” means a tire that has not previously been used in the regular operation of a motor vehicle and does not include a tire that has been recapped or retreaded;
  6. “Retail sale” means every sale of new tires for any purpose other than resale;
  7. “Sale” means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle;
  8. “Sale for resale” means every sale for the purpose of resale and not for use and consumption that is properly supported by a sales tax resale certificate; and
  9. “Tire” means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.


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