Tennessee Code Title 55. Motor and Other Vehicles § 55-4-122

(a) The commissioner is authorized and directed to apportion the costs of registration plates, as provided in §§ 55-4-111 and 55-4-112, to interstate motor carriers of passengers operating a fleet of two (2) or more vehicles under the authority of the interstate commerce commission, so that the total cost of such registration bears the same proportion to the registration costs provided in §§ 55-4-111 and 55-4-112 as the total number of miles operated in Tennessee by the fleet of the carrier registered in Tennessee during the preceding year bears to the total number of miles operated by the fleet during that year.

(b) The commissioner is authorized to promulgate rules and regulations as may be necessary to effectuate this apportionment.

(c) In addition to the costs of registration plates provided for in subsection (a), there shall be levied a special handling fee of four dollars ($4.00) on each vehicle registered within the state which is principally operated outside of this state and which is owned by a business entity, commercial enterprise or corporation which has its principal place of business outside of this state. All funds derived from the proceeds of this subsection (c) are directed to the county general fund and credited as fees collected by the county clerk.