Tennessee Code Title 67. Taxes and Licenses § 67-3-703

(1) Each and every shipment of taxable petroleum products acquired free of all states' petroleum products taxes, except the export tax imposed by § 67-3-205, at a terminal in this state for direct delivery outside of this state by the exporter;

(2) Each and every shipment of taxable petroleum products acquired free of this state's tax and fee at a terminal in this state for direct delivery outside of this state but as to which the destination state's petroleum products tax was paid or accrued to the vendor at the time of removal from the terminal;

(3) The gallons delivered to taxing jurisdictions outside this state from bulk plant storage, and the means of transport;

(4) The name and federal employer identification number of the person receiving the exported taxable petroleum products from the exporter;

(5) The date of each shipment;

(6) The carrier name, or alpha code, and carrier federal employer identification number; and

(7) A list of diverted shipments and payments of taxes and fees.