Tennessee Code Title 11. Natural Areas and Recreation § 11-18-105

The state of Tennessee reserves the right to tax persons and corporations, their franchises and property on land or lands deeded or conveyed as aforementioned and to tax sales of gasoline and other motor vehicle fuels and oil for use in motor vehicles or other means of transportation or any other privilege, trade or business conducted on such lands, and to tax and control motor vehicles or other means of transportation using any highways constructed by the United States on the lands as a result of its improvements within the state.