Tennessee § 55-3-106 Inapplicable to vehicles exempt from sales or use tax

Tennessee Statutes

§ 55-3-106 — Inapplicable to vehicles exempt from sales or use tax

Section 55-3-105 does not apply to applications filed for motor vehicles belonging to the United States, the state of Tennessee, or any of its political subdivisions, or to any nonprofit institution exempt from the payment of the sales or use tax under title 67, chapter 6, part 3; provided, that a nonprofit institution shall present its regular certificate of exemption, issued by the commissioner, to the county clerk for inspection as its evidence of exemption from the payment of the sales or use tax and this section, §§ 55-3-105 - 55-3-109.

Free access — add to your briefcase to read the full text and ask questions with AI

Section 55-3-105 does not apply to applications filed for motor vehicles belonging to the United States, the state of Tennessee, or any of its political subdivisions, or to any nonprofit institution exempt from the payment of the sales or use tax under title 67, chapter 6, part 3; provided, that a nonprofit institution shall present its regular certificate of exemption, issued by the commissioner, to the county clerk for inspection as its evidence of exemption from the payment of the sales or use tax and this section, §§ 55-3-105 - 55-3-109.

Tennessee § 55-3-106 (Inapplicable to vehicles exempt from sales or use tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Acts 1953, ch. 103, § 2 (Williams, § 5538.139b); impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 59-306.