Tennessee Code Title 67. Taxes and Licenses § 67-5-1308

(1) The number of vehicles, their class and/or kind, the cost and value of each vehicle owned and/or operated by, including those owner operators who operate under such motor bus and/or truck company's motor carrier authority, any such motor carrier;

(2) The total number of vehicle miles operated by any such motor carrier, together with the total number of vehicle miles and route miles operated within this state during the prior calendar year; and

(3) The location and description of all buildings, land, materials and supplies, tools and equipment, furniture, motor vehicles operated exclusively within any one (1) county or incorporated municipality, and other personal property, showing the cost and value of all such property, separately set forth to show same within and outside this state.