(a) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of taxable petroleum products exported from this state. The report shall be filed on or before the twentieth day of the month following the month of activity.
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Terms Used In Tennessee Code 67-3-703

  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Tennessee Code 67-3-103
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Department: means the department of revenue. See Tennessee Code 67-3-103
  • Destination state: means the state, territory, or foreign country to which petroleum products are directed for resale or use. See Tennessee Code 67-3-103
  • Export: means to obtain petroleum products in this state for sale, use, or distribution in another state. See Tennessee Code 67-3-103
  • Exporter: means any person, other than a supplier, who purchases or otherwise holds title to taxable petroleum products in this state for the purpose of transporting or delivering the products to another state or country. See Tennessee Code 67-3-103
  • In this state: means the area inside the boundaries of Tennessee, but does not include the midstream of waterways that border the state. See Tennessee Code 67-3-103
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, court appointed representative, state, political subdivision or any other entity, group, or syndicate. See Tennessee Code 67-3-103
  • Petroleum products: means all benzol, gasoline, burning oil, distillate, fuel oil, gas oil, kerosene, naphtha, or any other volatile substance, excluding propane, reflecting a gravity of sixteen degrees (16°. See Tennessee Code 67-3-103
  • Removal: means any physical transfer other than by evaporation, loss, or destruction, of petroleum products from a terminal, manufacturing plant, customs custody, pipeline, marine vessel (e. See Tennessee Code 67-3-103
  • State: means the state of Tennessee. See Tennessee Code 67-3-103
  • Terminal: means a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, that is registered as a qualified terminal by the internal revenue service. See Tennessee Code 67-3-103
(b) The report shall contain the following information:

(1) Each and every shipment of taxable petroleum products acquired free of all states’ petroleum products taxes, except the export tax imposed by § 67-3-205, at a terminal in this state for direct delivery outside of this state by the exporter;
(2) Each and every shipment of taxable petroleum products acquired free of this state’s tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state‘s petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;
(3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;
(4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;
(5) The date of each shipment;
(6) The carrier name, or alpha code, and carrier federal employer identification number; and
(7) A list of diverted shipments and payments of taxes and fees.
(c) The department may in addition require the reporting of any other information it considers reasonably necessary to the enforcement of this chapter.
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