Tennessee Code Title 55. Motor and Other Vehicles § 55-17-125

(A) Fails to timely file the annual sales report, the dealer shall not be eligible for any dealer registration plates until the annual sales report is filed;

(B) Timely files the annual sales report and sells twenty-four (24) or more motor vehicles during a calendar year, then there is a rebuttable presumption that the dealer is eligible to receive, retain, and use dealer registration plates otherwise authorized by § 55-4-226; or

(C) Timely files the annual sales report, and sells fewer than twenty-four (24) motor vehicles during a calendar year or if a dealer engaged in business for only a portion of the calendar year but sold fewer than two (2) vehicles on average per month during this portion of the year, then the dealer is eligible to receive, retain, and use up to three (3) dealer registration plates. Upon written request by the dealer and with justification shown, the motor vehicle commission may approve the issuance of additional plates. The commission shall furnish to each county clerk a listing of eligible dealers.