Tennessee § 67-3-1102 Liquified gas - Rate of tax

Tennessee Statutes

§ 67-3-1102 — Liquified gas - Rate of tax

Tennessee § 67-3-1102

Title67

This text of Tennessee § 67-3-1102 (Liquified gas - Rate of tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-3-1102 (2026).

Text

(a)A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be:

(1)On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;

(2)On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and (3) On or after July 1, 2019, twenty-two cents (22¢) per gallon.

(b)Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).

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(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and (3) On or after July 1, 2019, twenty-two cents (22¢) per gallon. (b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).

Legislative History

Amended by 2017 Tenn. Acts, ch. 181,s 25, eff. 7/1/2017. Amended by 2014 Tenn. Acts, ch. 772,s 1, eff. 4/24/2014. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-2202.