Amount of fee — Tires sold for delivery outside of Tennessee
Acts 1991, ch. 451, § 88; 2007, ch. 602, § 23.
(1) A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.
(2) A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.