Tax on Dyed Diesel Fuel. [Effective on July 1, 2021.]

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Privilege and Excise Taxes
5. Dyed Diesel Fuel [Effective on July 1, 2021.]
6. Tax on Dyed Diesel Fuel. [Effective on July 1, 2021.]

1. There is levied a privilege tax of seven percent (7%) of gross charges on the retail sale of dyed diesel fuel, as “dyed diesel fuel” is defined in § 67-3-103. For purposes of this part, retail sale shall mean the same as defined in § 67-6-102.
2. The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be other than a “retail sale” is in fact not a retail sale.
3. The tax collected under this section shall be deposited to the state general fund.

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