(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:

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Terms Used In Tennessee Code 67-3-1102

(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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