67-3-403 - Industrial chemicals and solvents exemption.
67-3-403. Industrial chemicals and solvents exemption.
Industrial chemicals or solvents classified as volatile substances shall not be subject to the taxes or fees imposed in part 2 of this chapter when these industrial chemicals or solvents are neither intended for use nor used as fuels.
[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1503.]