There is exempt from sales and use tax the transfer between spouses of an automobile when such transfer is the result of a decree of divorce terminating that marriage.
Tenn. Code Ann. § 67-6-306
Divorce — Transfer of automobile
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1947, ch. 3, § 6; 1949, ch. 245, § 2; C
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.