reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-404 - Export exemption

There shall be exempt from nineteen-twentieths (
19
/
20
) of the special privilege tax imposed by §
67-3-203
, and from all other taxes and fees imposed in part 2 of this chapter, the following:
(1)
All bulk exports of petroleum products; and
(2)
All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1504.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-405 - Suppliers export exemption

There shall be exempt from the taxes and fees imposed in part 2 of this chapter, with the exception of the export tax imposed by §
67-3-205
, taxable petroleum products:
(1)
Exported by a supplier; or
(2)
Sold by a supplier to a person, who is licensed in this state, for immediate export to a state for which the destination state motor fuel tax has been paid to the supplier;
provided, that the supplier shall be licensed to remit tax to such destination state, and that the supplier shall maintain for inspection by the department satisfactory proof of export in the form of a terminal-issued, destination state shipping paper.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1505.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-406 - Refund on exports by licensed exporter

A licensed exporter shall be entitled to a refund of the taxes and fees previously paid on taxable petroleum products pursuant to part 2 of this chapter, with the exception of the export tax imposed by §
67-3-205
, in the following instances:
(1)
Where petroleum products were placed into storage in this state and were subsequently exported by transport truck or tank wagon by or on behalf of such licensed exporter; or
(2)
Where petroleum products were exported by transport truck or tank wagon by or on behalf of such exporter in a diversion across state boundaries properly reported in conformity with §
67-3-806
.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1506.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-407 - Refund on exports by unlicensed exporter

An unlicensed exporter shall be entitled to a refund of the taxes and fees previously paid pursuant to part 2 of this chapter, with the exception of the export tax imposed by §
67-3-205
, on taxable petroleum products that were acquired by the unlicensed exporter and subsequently exported by transport truck or tank wagon by or on behalf of such exporter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1507.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-408 - Kerosene exemption

There shall be exempt from the tax imposed in §
67-3-202
all kerosene sold or used in the state for purposes other than in any motor vehicle or equipment operated on the public highways of this state. This includes K-1 kerosene sold at retail through dispensers that have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank, and K-1 kerosene sold at retail through nonbarricaded dispensers in quantities of not more than twenty-one gallons (21 gals.) for use other than for highway purposes, under such rules as the department shall reasonably require. Quantities sold at retail stations, other than stated above, are subject to the diesel tax imposed in §
67-3-202
.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1508.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-409 - Aviation fuel exemption

There shall be exempt from the taxes imposed in §§
67-3-201
and
67-3-202
taxable motor fuel sold for use in aircraft; provided, that the buyer must be registered to purchase jet fuel subject to federal taxes applicable to jet fuel, and the vendor must obtain certification of such fact satisfactory to the department prior to making the sale.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1509.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-411 - Agricultural use refunds - Gasoline

(a)
Any person who shall use any taxable gasoline for agricultural purposes as defined in part 1 of this chapter on which the gasoline tax has been paid shall be entitled to a refund of the gasoline tax except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under §
67-3-203
or the environmental assurance fee on gasoline imposed under §
67-3-204
.
(b)
No refund under this section shall be authorized, unless:
(1)
A claim is submitted containing a declaration that it is made under the penalty of perjury and also containing all of the information that the commissioner may require, and filed with the commissioner either semiannually or annually, on or before April 15 and October 15 following the end of each semiannual period ending on the immediately preceding December 31 and June 30 respectively, or on April 15 of the following year if filed annually;
(2)
Each purchase made is of fifty gallons (50 gals.) or more; and
(3)
The amount of the refund payable is twenty-five dollars ($25.00) or more for any one (1) claim period.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1511.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-412 - Refunds - Exports

(a)
For petroleum products exported to points outside the state for resale, to obtain a refund, a claim for refund must be filed with the department within three (3) years from December 31 of the year in which the export activity occurred. The claimant is entitled to recover all taxes and fees paid as levied in part 2 of this chapter, excepting the export tax imposed by §
67-3-205
. Bonded importers and suppliers, instead of filing a claim, may seek credit on the distributor report; provided, that the credit is supported by automated, terminal-issued shipping papers establishing intent to export. The bonded importer or supplier may take credit for a sale to an export customer where that customer is charged the destination state's tax; provided, that the customer is a licensed exporter in Tennessee.
(b)
For diesel fuel that is exported to points outside the state, in vehicle fuel supply tanks of diesel locomotives or marine tows, where such is consumed in such locomotives or marine tows outside the state, the user may apply for refund of the special privilege tax imposed by §
67-3-203
, less the export tax imposed by §
67-3-205
, and may apply for refund of the environmental assurance fee, imposed by §
67-3-204
, by submitting a claim for refund within ninety (90) days of the last day of the month in which the export was made. If a credit is being claimed for such products exported for consumption, it shall be claimed on a report filed within the same ninety-day period.
(c)
For aviation fuels that are exported to points outside the state, including aviation gasoline and jet fuel that is stored in the state, but is carried outside the state in the vehicle fuel supply tanks of airplanes owned or leased by commercial air carriers, for consumption in such airplanes outside the state, such user may apply for refund of the special privilege tax less the export tax, and may apply for refund of the environmental assurance fee, using the same procedure and time requirements as set forth in subsection (b).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1512.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-413 - Refunds - Governmental - Refund claim filing by vendor

(a)
(1)
A licensed wholesaler who has paid any taxes and fees due under §§
67-3-201
- 67-3-204, may apply for a refund of taxes or fees paid on any petroleum products subsequently sold free of tax to a governmental agency holding an exemption permit issued by the commissioner. A licensed supplier or importer may claim a credit on the distributor report for any taxes or fees paid on any petroleum products sold free of tax to a governmental agency, or may in the alternative file for a refund.
(2)
For sales of petroleum products made to governmental agencies from retail stations, the licensed wholesaler, supplier or importer may apply for refund or claim a credit on behalf of a retail vendor.
(b)
(1)
An application for refund or credit shall be filed with the commissioner, on forms prescribed by the commissioner, on or before the last day of the second month following the month in which the exempt sales were made. All sales in any month on which a refund is due shall be included in one (1) application for refund.
(2)
After January 1 and no later than June 30 of any year, a licensed wholesaler, importer or supplier may apply for refund under subsection (a) for any exempt sales made during the previous calendar year on which a claim for refund has not previously been made. Only one (1) such omnibus claim shall be permitted. Such an omnibus claim is designed to allow claimants to secure refunds on items previously omitted on claims filed under subdivision (b)(1). No extension of time to file this omnibus claim shall be allowed.
(c)
Applications for refund or credit shall contain all information as required by the commissioner. In addition, all applications must be accompanied by copies of all invoices for sales on which the licensee is applying for refund or claiming a credit. The invoices submitted with any such application shall each contain the exemption permit number for the governmental agency to which the sales were made. The commissioner may allow computer documentation instead of invoices.
(d)
(1)
Any application for refund submitted to the department that does not comply with any of the provisions set out in subsections (b) and (c) shall not be approved and a refund shall not be granted.
(2)
Licensed wholesalers, importers or suppliers shall not be entitled to a refund on sales made to any person who does not hold a valid governmental agency exemption permit at the time of such sale.
(e)
Applications for refund made pursuant to this section shall not be subject to §
67-1-707
.
Amended by 2016 Tenn. Acts, ch. 646,s 1, eff. 3/23/2016.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1513.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-414 - Refunds - Auxiliary engines

(a)
Any person using gasoline or undyed diesel fuel for truck refrigeration or cement mixing, where the gasoline or undyed diesel fuel is delivered into a container or fuel tank that is equipped or designed to supply only the internal combustion engine used exclusively for truck refrigeration or cement mixing, and where tax has been paid, shall be entitled to a refund of the tax imposed under §§
67-3-201
and
67-3-202
except one cent (1¢) per gallon.
(b)
Any person using fuel for the generation of power to operate a mobile self-propelled rock drill; a motor vehicle and an auxiliary unit used for concrete mixing; for boom, pneumatic, or pump unloading; on which the gasoline tax or diesel tax has been paid, or on which the tax is payable by a limited user, shall be entitled to a refund, or a reduction of taxes imposed according to the following formula:
(1)
For concrete mixers and concrete pumpers, forty percent (40%) of the tax;
(2)
For pneumatic unloaders, ten percent (10%) of the tax;
(3)
For boom unloaders, ten percent (10%) of the tax;
(4)
For pump unloaders, the tax on two and one-half gallons (2.5 gals.) for each unloading where the pump is actually used; and
(5)
For mobile self-propelled rock drills, ninety percent (90%) of the tax.
(c)
No refund shall be authorized unless an application, executed under penalty of perjury and containing such information as the commissioner may require, is filed with the commissioner. No refund shall be authorized unless the amount due in refund is fifty dollars ($50.00) or more in a semiannual period. Refund applications must be filed semiannually and within ninety (90) days following the end of June and December of the semiannual period in which the fuel was used.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1514.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-415 - Refunds - Contaminated fuels

Where taxable diesel fuel has been accidentally contaminated by dye, the owner of the product may file a claim for refund for the diesel tax paid on the undyed fuel.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1515.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-416 - Refunds - Casualty losses

A refund of the tax imposed by §§
67-3-201
and
67-3-202
covering loss of gallonage due to fire, flood, storm, theft or other causes over which a vendor has no control will be made if the loss is reported to the commissioner within three (3) business days of the date of the loss, except that losses not exceeding one thousand gallons (1,000 gals.) need not be reported. With respect to all losses, the vendor shall file with the commissioner a written claim and statement explaining the occurrence of the loss within sixty (60) days of the time of loss. Negligence or any unlawful act, such as overloading a transport vehicle, excessive speed or other like act by a vendor or such vendor's agent, that is contributory to a loss, shall invalidate the claim.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1516.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-417 - Refunds - Fabricating user

The special privilege tax imposed by §
67-3-203
shall be refundable to the user of such petroleum products as are shown to be used directly in fabricating or processing tangible personal property for resale. There is expressly excluded from this section any use for the purpose of space heating, illumination, or the operation of internal combustion engines. The refund may be claimed on a monthly basis before the expiration of thirty (30) days following the month for which such refund is to be made.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1517.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-418 - Refunds - End user - Off highway

When an end user uses undyed diesel fuel as heating oil or for other nonhighway purposes, the end user may apply for a refund of the diesel tax imposed by §
67-3-202
. The end user shall not be entitled to a refund, if the end user is a commercial carrier who used the undyed diesel fuel to produce power for a means of transportation or if any other law precludes the end user from applying for a refund. The claim for refund for the diesel tax may be filed at the end of each calendar quarter but no later than one (1) year from the date of last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter then it can be attached to and used in subsequent quarters, but not to exceed two (2) years.
Amended by 2014 Tenn. Acts, ch. 908, s 2, eff. 7/1/2014.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1518.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-419 - Exemption for methanol sold for use in highway or nonhighway vehicles

There shall be exempt from the taxes imposed in §§
67-3-201
and
67-3-202
and by chapter 6 of this title methanol sold for use in highway or nonhighway vehicles that is not composed of or blended with gasoline, diesel fuel, or other fuels or petroleum products.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-420 - Refunds - Wholesaler sales to limited users and prepaid users

(a)
A licensed wholesaler who sells tax-paid motor fuel to a limited user or a prepaid user as defined in §
67-3-1302
shall be entitled to a refund of the tax paid pursuant to §
67-3-202
. Any claim for refund filed with the commissioner must be supported by documentation that sets forth the name, address, account number and federal employer identification number or social security number of the customer, together with the invoice or delivery ticket number and number of gallons sold. The claimant may file one (1) claim each month and otherwise be subject to the statute of limitations provided in §
67-3-421
.
(b)
The licensed wholesaler's entitlement to a refund is not affected by the status of the customer's limited user permit or prepaid user authorization, unless the wholesaler knows, has been notified by the department, or in the exercise of reasonable care should know, that the customer is not entitled to use the permit or authorization with respect to a particular purchase of fuel.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1520.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-421 - Refund claim procedures generally

(a)
To claim a refund under this part, a person must present to the department a statement that contains a written verification that the claim is made under penalty of perjury and lists the total amount of taxable petroleum products subject to refund. The claim must be filed not more than three (3) years after the date the taxable petroleum products were purchased by the claimant; however, this statute of limitations shall not prevail if a statute of limitations already exists for a particular refund provision. The statement must show that payment for the purchase has been made and the amount of taxes and fees paid on the purchase have been remitted.
(b)
The commissioner has the authority to require the claimant to provide adequate documentation to support the claim. The department may make any investigations it considers necessary before refunding the taxes or fees to a person and in any case may investigate a refund after the refund has been issued and within the time frame for making adjustments to tax under this title.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1521.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 4 - EXEMPTIONS AND REFUNDS (§§ 67-3-401 — 67-3-422) › Section 67-3-422 - Refunds - Manufacturers of premixed engine fuel

(a)
Any manufacturer who shall use any taxable gasoline, on which the gasoline tax has been paid, in the manufacture of a premixed engine fuel containing gasoline and oil, sold in containers of one gallon (1 gal.) or less and produced for use in two-cycle engines and not for use in the propulsion of an aircraft, vessel or other vehicle, shall be entitled to a refund of gasoline tax paid under §
67-3-201
except one cent (1¢) per gallon; but there shall be no refund of the special privilege tax on gasoline imposed under §
67-3-203
or the environmental assurance fee on gasoline imposed under §
67-3-204
.
(b)
The claim for refund filed pursuant to this section may be filed at the end of each calendar quarter but no later than one (1) year from the date of the last purchase represented in the claim. The minimum amount of such claim is two hundred fifty dollars ($250). Supporting documentation shall be submitted with the claim as the commissioner may require. If the minimum is not met in one (1) quarter, then the claim amount can be carried over to and used in subsequent quarters, but not for longer than a total period of two (2) years.
Acts 1998, ch. 694, § 1; T.C.A., § 67-3-1522.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-501 - Payment by permissive supplier

Except as otherwise provided in this part, the taxes imposed by §§
67-3-201
- 67-3-203, and the fee imposed by §
67-3-204
, on taxable petroleum products measured by gallons removed from the terminal rack, shall be paid by the licensed permissive supplier, if the supplier has entered into a blanket precollection election as provided in §
67-3-503
, or if the supplier has entered into an agreement with a customer whereby Tennessee petroleum products taxes and fees are levied on the sale of fuel to that customer. The taxes and fees are due on or before the twentieth day of the month following the month of removal, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1601.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-502 - Payment by bonded importer

Except as otherwise provided in this part, the taxes and fees imposed by part 2 of this chapter on taxable petroleum products measured by gallons imported from another state shall be paid by the licensed bonded importer who has imported such products. The taxes and fees shall be paid on or before the twentieth day of the month following the month of import, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day. However, if the supplier has made a blanket election to precollect tax under §
67-3-503
, the supplier is jointly and severally liable with the bonded importer for the taxes and fees, and shall remit to the department on behalf of the bonded importer under the same terms as a supplier payment under §
67-3-504
.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1602.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-503 - Blanket precollection election for imports

(a)
A licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals of petroleum products from its out-of-state terminals, with a destination in this state shown on the terminal issued shipping paper, as if such removals of gasoline were imported and came to rest in Tennessee, and removals of petroleum products other than gasoline were removed across the terminal rack in this state, for taxation purposes under part 2 of this chapter.
(b)
This notice of election shall be made on forms provided by the department.
(c)
The department shall release a list of electing suppliers under subsection (b) upon request by any person. Disclosure of this information by the department shall not constitute a violation of any confidentiality requirement imposed by chapter 1, part 17 of this title.
(d)
The absence of an election by a supplier under this section shall not relieve the supplier of responsibility for remitting the taxes and fees imposed by this chapter. However, the responsibility of the supplier shall be limited to the supplier's own imports into this state.
(e)
Any supplier who makes the election provided by this section shall precollect the taxes and fees imposed by this chapter on all removals from a qualified out-of-state terminal on its account without regard to:
(1)
The license status of the person acquiring the petroleum product from such supplier;
(2)
The point or terms of sale; or
(3)
The character of delivery.
(f)
Each supplier who elects to precollect taxes and fees under this section agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person, where such person had knowledge that such shipments were destined for this state. Such supplier also agrees to waive any defense to the state's assertion of its general police powers to regulate the movement of petroleum products.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1603.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-504 - Payment by supplier

(a)
The taxes and fees on petroleum products imposed by §§
67-3-202
- 67-3-205 shall be collected and remitted to the state by the supplier, as agent for the wholesaler who removes taxable gallons from the terminal racks. The supplier responsible for the tax payment and the wholesaler who removes the taxable fuel from the rack shall be identified in the terminal operator records.
(b)
The supplier who has out-of-state terminals and who has entered into a blanket precollection election under §
67-3-503
shall also remit gasoline tax imposed by §
67-3-201
on products originating at out-of-state terminals destined for Tennessee.
(c)
All taxes and fees accrued by the supplier with respect to gallons removed on such supplier's account during a calendar month shall be due and payable on or before the twentieth day of the month following the month of activity, unless such day falls on a weekend or state or banking holiday, in which case the taxes and fees are due the next succeeding business day.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1604.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-505 - Terminal operator liability

(a)
The terminal operator of a terminal in this state is jointly and severally liable for the taxes and fees imposed under §§
67-3-202
- 67-3-204, and shall remit payment to the department upon discovery of either of the following conditions:
(1)
The supplier and/or bonded importer with respect to the taxable petroleum products is a person other than the terminal operator and is not licensed; provided, that the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:
(A)
A valid terminal operator's license issued for the facility from which the petroleum product is withdrawn;
(B)
An unexpired notification certificate from the supplier as required by the department or the internal revenue service; and
(C)
No reason to believe that any information on the certificate is false; or
(2)
In connection with the removal of diesel fuel that is not dyed and marked in accordance with internal revenue service requirements, the terminal operator provides any person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with internal revenue service requirements.
(b)
The terminal operator is jointly and severally liable for the taxes and fees imposed under §§
67-3-202
- 67-3-204 that are not allocable to any licensed supplier, and shall remit the taxes and fees due with the annual report required under §
67-3-702(d)
; provided, that no taxes and fees shall be due if the terminal operator can establish by evidence acceptable to the commissioner that the gallons lost were diesel fuel dyed prior to receipt by that terminal operator. No collection allowance or deductions shall be allowed with respect to payment of these taxes. In the event the gallons lost or unaccounted for exceed five percent (5%) of the gallons removed from that terminal across the rack, a penalty of one hundred percent (100%) of the taxes and fees otherwise due shall be paid by the terminal operator with the taxes and fees due.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1605.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-506 - Supplier to collect tax-deferred payment

(a)
Each licensed supplier and bonded importer who sells taxable petroleum products shall collect from the purchaser the taxes and fees imposed in part 2 of this chapter.
(b)
At the election of a licensed wholesaler, the licensed supplier or bonded importer may not require payment of taxes and fees imposed in part 2 of this chapter from such wholesaler earlier than the second preceding day prior to the date on which the taxes and fees become finally due and payable to the state. This election shall be further subject to a condition that the supplier or importer may require the wholesaler to make remittances of all amounts of taxes and fees due by electronic funds transfer. The wholesaler's election under this subsection (b) may be terminated by the supplier or importer, if the wholesaler does not make timely payments to the supplier or importer as required by this subsection (b).
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1606.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-507 - Bad debt allowance

(a)
A licensed supplier or bonded importer is entitled to a credit, against taxes payable under this part, for any tax or fee not paid to the supplier or importer by a licensed wholesaler, who has made a valid election under §
67-3-506(b)
and whose election, at the time of the delivery of product giving rise to the unpaid tax or fee, had not been terminated by the supplier or importer, by operation of subsection (c), or by the commissioner under subsection (d). The credit must be claimed on the return within sixty (60) days following the failure of the wholesaler to make the required payment to the supplier or importer.
(b)
Not later than fifteen (15) days after the earliest date on which the wholesaler that made the election provided for in §
67-3-506(b)
was required to make the payment, the supplier or importer shall notify the department in writing of the default. The notice shall include the name of the defaulting wholesaler, the amount of the default, whether the supplier or importer has terminated the wholesaler's election, and the date of any termination.
(c)
If the wholesaler does not make payment to the supplier or importer within twenty (20) days of the original due date set out in §
67-3-506(b)
, the wholesaler's election, with respect to the supplier or importer suffering the default, is terminated as of the following day.
(d)
Upon notification from an importer or supplier to the department that a wholesaler has defaulted in payment, the commissioner may terminate the wholesaler's election with respect to all importers and suppliers and notify any and all importers and suppliers of such action.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1607.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-508 - Collection administration allowance

To the extent a supplier, a permissive supplier, or a bonded importer timely remits taxes in accordance with this chapter, such person shall be allowed to retain one-tenth of one percent (0.1%) of the taxes imposed by §§
67-3-201
and
67-3-202
to cover the costs of administration imposed by this chapter, including reporting, audit compliance, dye injection, and shipping paper preparation.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1608.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-509 - Tare allowance

(a)
A supplier, permissive supplier or bonded importer is entitled to an allowance covering loss of gallonage by evaporation, handling, unloading, shrinkage, and losses resulting from unknown causes, and as reimbursement for expenses incurred on behalf of the state in furnishing a bond, maintaining records, collecting taxes, and preparing reports and remittances in compliance with this part.
(b)
The allowance shall be an amount equivalent to one and five thousand four hundred fifteen ten-thousandths percent (1.5415%) of the amount of tax imposed by §§
67-3-201
and
67-3-202
shown to be due on the monthly report filed with the commissioner. The allowance may be taken as a credit on the monthly report.
(c)
There shall be submitted with the report, in support of the deduction, the certificate of the supplier or bonded importer that, with respect to the gallonage sold or distributed within this state, during the period covered by the report, there was paid or credited to each wholesaler to whom any part of the gallonage was sold or distributed, an amount equivalent to one and five thousand four hundred fifteen ten thousandths percent (1.5415%) of the taxes applicable to the gallonage; and to each retailer to whom any part of the gallonage was sold or distributed, an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If a supplier has made a blanket election to precollect the tax under §
67-3-503
and remits the tax on behalf of a bonded importer, then the allowance shall be credited to the bonded importer. If it is determined that a supplier or bonded importer has not credited the proper allowance to another supplier or bonded importer or to the wholesaler or retailer, the tare allowance received by the supplier or importer shall be disallowed.
(d)
Any wholesaler who receives the allowance from a supplier or importer shall credit to the retailer an amount equivalent to one-half of one percent (0.5%) of the taxes applicable to the gallonage. If it is determined that a wholesaler has not credited to the retailer the proper allowance, the allowance received by the wholesaler will be disallowed.
(e)
Any person required to pay the taxes shall preserve and make available for inspection by a representative of the department all invoices and credit memoranda reflecting payments or credits to purchasers of the amounts of the allowance provided by this section. These records shall be preserved for a period of not less than three (3) years from December 31 of the year in which issued.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1609.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-510 - Backup payment by end user - Joint liability of ultimate vendor

(a)
Backup taxes and fees equal to the taxes and fees imposed by part 2 of this chapter are imposed on the end user of taxable petroleum products, and shall be administered in accordance with regulations promulgated by the department. End users, including governmental agencies, the American Red Cross, bus operators, and any other person exempted from the full federal highway tax, unless such person is otherwise exempt under part 4 of this chapter, are liable for the taxes and fees upon the delivery into the fuel supply tank of a highway vehicle:
(1)
Any diesel fuel that contains a dye;
(2)
Any taxable petroleum products on which a claim for refund has been made; or
(3)
Any petroleum products on which taxes and fees have not previously been imposed by this chapter.
(b)
Where taxes and fees imposed by this chapter have not been paid, the wholesaler or end user of taxable petroleum products shall be jointly and severally liable for the backup taxes and fees imposed by subsection (a), if the wholesaler or user knows or has reason to know that the petroleum products are being or will be consumed in a nonexempt use.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1610.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-511 - Payment of floorstock tax

(a)
The floorstock tax report required by §
67-3-304(d)(4)
shall be accompanied by payment of the floorstock tax calculated in accordance with §
67-3-304(d) and (e)
and payment made on or before the due date of that report. The floorstock tax imposed on inventory held outside of the bulk transfer/terminal system on January 1, 1998, reportable under §
67-3-304
shall be payable in two (2) equal annual installments. The first installment shall be due on or before the twenty-fifth day of the month following the month in which this part becomes effective, and the second installment is due on the same date of the following year.
(b)
For any floorstock tax due following an increase in the tax rate on petroleum products, the floorstock tax imposed on inventory shall be payable within twenty-five (25) days of the end of the month in which the increase becomes effective.
(c)
A supplier, bonded importer, importer, or wholesaler shall, for increases in the gasoline tax, remit tax, pursuant to subsection (a) or (b), based upon all inventory as provided in §
67-3-304(d)
held in storage at the start of business on the effective date of the increase. All inventory held at retail stations and by end users shall be exempt from this requirement.
(d)
A supplier, bonded importer, importer or wholesaler shall, for increases in the diesel tax, the special privilege tax or the environmental assurance fee, remit taxes and/or fees, pursuant to subsection (a) or (b), based upon all inventory as provided in §
67-3-304(d)
held outside the bulk transport/terminal system at the start of business on the effective date of such increase. All inventory held at retail stations and by end users shall be exempt from this requirement.
(e)
Regardless of any §
67-3-509
allowance already taken with respect to this inventory, an additional §
67-3-509
allowance may be taken.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1611.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-512 - Payment of taxes and fees by fuel blenders

Each person blending untaxed materials, including blendstocks and additives, with taxable petroleum products as to which taxes and fees have already been paid or accrued, shall remit the taxes and fees imposed by this chapter on the previously untaxed volumes. Should the blending process alter the specifications of the blended product according to American Society for Testing and Materials (ASTM) specifications, then applicable taxes and fees shall apply to the altered product.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1612.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-513 - Tax on cross-border movements of petroleum products

(a)
Holders of an exporter's license shall pay or accrue the destination state's tax, if any, to their suppliers. In the event that a licensed exporter diverts taxable petroleum products removed from a terminal in this state from an intended destination outside this state, as shown on the terminal issued shipping papers, to a destination inside this state, such exporter, in addition to compliance with the notification provided for by §
67-3-806
, shall notify and pay the taxes and fees imposed under part 2 of this chapter to the department upon the same terms and conditions as if the exporter were a bonded importer without deduction for the allowances provided by §§
67-3-508
and
67-3-509
.
(b)
In the event that an exporter removes from a bulk plant in this state taxable petroleum products as to which the taxes and fees imposed by this chapter have previously been paid or accrued, such exporter may apply for and the state shall issue a refund of such taxes and fees, except the export tax, upon a showing of proof of export satisfactory to the department in conformity with §
67-3-802
, net of the allowances provided by §
67-3-509
.
(c)
All licensed importers shall otherwise report and pay the taxes and fees, in the manner provided by §
67-3-502
, on diversions into this state of imported product; provided, that no §
67-3-509
allowances shall be deducted with respect to diverted shipments.
(d)
In the event of a legal diversion from a destination in this state to another state, §
67-3-804
shall apply, and an unlicensed exporter diverting the product shall first pay taxes and fees on the fuel before exporting such fuel, and may apply for a refund from this state for the taxes and fees paid, less the §
67-3-509
allowance.
(e)
In the event that a state involved in a cross-border shipment has entered into a multi-state compact with this state, the diverter shall pay or seek refund only upon the difference in state taxes with notice to both states upon proof shown of payment to the actual destination state. The department shall establish procedures for making this adjustment and prepare a list of those states that meet these criteria.
Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1613.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-514 - Inclusion of taxes and fees in sales price

The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1614.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 5 - PAYMENT OF TAX (§§ 67-3-501 — 67-3-515) › Section 67-3-515 - Payment by electronic funds transfer

(a)
The commissioner may require the taxpayer to make payments as provided in this part by means of electronic funds transfer.
(b)
However, anything to the contrary notwithstanding, if the taxpayer reports by electronic data interchange pursuant to §
67-3-706
, payment shall be made by means of electronic funds transfer in accordance with §
67-1-703
, regardless of the amount of tax owed. Payment shall be by Automated Clearing House Debit (ACH debit) or Automated Clearing House Credit (ACH credit) or by any other means established by the commissioner.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1615.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-601 - Supplier's license - Permissive supplier's license

(a)
A person engaged in business in this state as a supplier as defined in part 1 of this chapter shall first obtain a supplier's license.
(b)
Any person who desires to collect the taxes and fees imposed by this chapter and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1701.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-602 - Blender's license

Any person engaged in business in this state as a blender shall first obtain a blender's license.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1702.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-603 - Terminal operator's license

Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1703.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-604 - Exporter's license

Persons, other than licensed suppliers or licensed bonded importers, who export petroleum products to another state shall either pay Tennessee petroleum products taxes and fees to their suppliers or obtain a Tennessee exporter's license. Persons who hold a supplier's license or a bonded importer's license shall have the same privileges and responsibilities as those holding an exporter's license.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1704.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 3 - PETROLEUM PRODUCTS AND ALTERNATIVE FUELS TAX LAW (§§ 67-3-101 — 67-3-1407) › Part 6 - BONDING AND LICENSES (§§ 67-3-601 — 67-3-619) › Section 67-3-605 - Transporter's license

Any person who is not licensed as a supplier, exporter or importer shall obtain a transporter's license before transporting petroleum products, by whatever manner from a point outside this state to a point inside this state, from a point inside this state to a point outside this state, or from a refinery in this state, if the person is engaged for hire.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1705.