Tennessee Code Title 67. Taxes and Licenses § 67-3-1403

(1) “Commercial carrier” means any individual, person, entity, or organization that contracts to transport passengers or goods for a fee;

(2) “Diesel tax” means the tax imposed by § 67-3-202;

(3) “Dyed diesel” means any diesel fuel that is indelibly dyed in accordance with internal revenue service regulations; and

(4) “Means of transportation” means any vehicle or other device employed by a commercial carrier for the purpose of transporting passengers or goods for a fee, including, but not limited to, motor vehicles, trains, and aircraft; provided, that “means of transportation” does not include any marine vessels, boats, barges, or other craft operated on waterways.