67-3-402 - Consumer imports exemption.
67-3-402. Consumer imports exemption.
There shall be exempt from the taxes and fees imposed in part 2 of this chapter, taxable motor fuel acquired by an end user out of state, carried into this state in a vehicle fuel supply tank, and consumed from the same tank in which it was imported.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1502.]