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Tennessee Code Title 67. Taxes and Licenses § 67-3-1102

Current as of January 02, 2024 | Updated by Findlaw Staff

(a) A use tax is imposed on liquified gas used for the propulsion of motor vehicles on the public highways of this state. For the purpose of determining the tax on liquified gas, a diesel gallon equivalent factor of six and six one-hundredths pounds (6.06 lbs.) per gallon shall be used. The rate of the tax imposed by this section shall be:

(1) On or after July 1, 2017, through June 30, 2018, seventeen cents (17¢) per gallon;

(2) On or after July 1, 2018, through June 30, 2019, nineteen cents (19¢) per gallon; and

(3) On or after July 1, 2019, twenty-two cents (22¢) per gallon.

(b) Governmental agencies are exempt from the liquified gas tax imposed by subsection (a).

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Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-3-1102 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-3-1102/

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