Tennessee § 67-3-1113 Compressed natural gas - Rate of tax

Tennessee Statutes

§ 67-3-1113 — Compressed natural gas - Rate of tax

Tennessee § 67-3-1113

Title67

This text of Tennessee § 67-3-1113 (Compressed natural 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. § 67-3-1113 (2026).

Text

(a)A use tax is imposed on compressed natural gas and hydrogen gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas and hydrogen gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 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, sixteen cents (16¢) per gallon;

(2)On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and (3) On or after July 1, 2019, twenty-one cents (21¢) per gallon.

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

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(a) A use tax is imposed on compressed natural gas and hydrogen gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on compressed natural gas and hydrogen gas, a gallon equivalent factor of five and sixty-six one-hundredths pounds (5.66 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, sixteen cents (16¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, eighteen cents (18¢) per gallon; and (3) On or after July 1, 2019, twenty-one cents (21¢) per gallon. (b) Governmental agencies are exempt from the tax imposed by subsection (a).

Legislative History

Amended by 2024 Tenn. Acts, ch. 859,s 3, eff. 1/1/2025. Amended by 2017 Tenn. Acts, ch. 181, s 26, eff. 7/1/2017. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2213.