Tennessee Code Title 67. Taxes and Licenses § 67-6-341

(1) “Motor vehicle manufacturer's incentive payment” means the amount due to the retailer pursuant to a motor vehicle manufacturer's incentive purchase program; and

(2) “Motor vehicle manufacturer's incentive purchase program” means a program sponsored by a motor vehicle manufacturer pursuant to which an amount, whether paid in money, credit, or otherwise, is received by a retailer from a motor vehicle manufacturer based upon the unit price of motor vehicles sold at retail that requires the retailer to reduce the sales price of the product to the purchaser without the use of a manufacturer's coupon or redemption certificate.