§ 67-4-1601 Administration and collection
§ 67-4-1602 Part definitions
§ 67-4-1603 Amount of fee – Tires sold for delivery outside of Tennessee
§ 67-4-1604 Special disposal fee or surcharge – Imposition by counties prohibited – Applicable fees and surcharges
§ 67-4-1605 Retail sale of new tires – Registration
§ 67-4-1606 Fee payable for quarterly periods – Quarterly returns – Fee credits – Failure to file return and/or pay fee
§ 67-4-1607 Fee credit for returned tires
§ 67-4-1608 New tires for resale – Use and consumption by dealer
§ 67-4-1609 Motor vehicle leasing companies
§ 67-4-1610 Fee deduction – Allocation of fee
§ 67-4-1611 Severability
§ 67-4-1612 Rules
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Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 16 - Pre-Disposal Fee

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1602
  • Dealer: means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes. See Tennessee Code 67-4-1602
  • Department: means the department of revenue. See Tennessee Code 67-4-1602
  • Fraud: Intentional deception resulting in injury to another.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Motor vehicle: means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles. See Tennessee Code 67-4-1602
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Retail sale: means every sale of new tires for any purpose other than resale. See Tennessee Code 67-4-1602
  • Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle. See Tennessee Code 67-4-1602
  • Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle. See Tennessee Code 67-4-1602