67-4-1603 - Amount of fee Tires sold for delivery outside of Tennessee.
67-4-1603. Amount of fee Tires sold for delivery outside of Tennessee.
(a) 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.
(b) 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.
[Acts 1991, ch. 451, § 88; 2007, ch. 602, § 23.]