Tennessee Code Title 67. Taxes and Licenses § 67-3-1101

(1) “Commercial purposes” means use in a trade or business;

(2) “Dealer” means an entity or person who:

(3) “Liquified gas” means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;

(4) “Motor vehicle” means a self-propelled vehicle licensed for highway use;

(5) “Passenger car” means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;

(6) “Taxable sales or deliveries” means the delivery in this state of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and

(7) “User” means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.