Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-211-1007

(a) The fee on the sale of automotive oil shall not be imposed on automotive oil:

(b) The certification required in this section shall be in writing, and shall include an acknowledgement on the part of the person giving certification that such person shall be liable to the department of revenue for the fee imposed under § 68-211-1006, if the automotive oil is not sold or used in an exempt manner. Where a wholesaler or retailer certifies that the automotive oil is exempt from the fee on the basis of a subsequent resale to a person who will export the automotive oil, or use the automotive oil for an exempt purpose, the wholesaler or retailer must also obtain a certification from the purchaser that the automotive oil will be exported or used for an exempt purpose.

(c) Good faith acceptance of a certification by a distributor, wholesaler or retailer shall relieve the distributor, wholesaler or retailer from any liability to the department of revenue for the fee otherwise applicable under § 68-211-1006. If a person certifies that the automotive oil will be sold or used in an exempt manner, and the automotive oil is subsequently resold or used in a manner that does not qualify as exempt, the person making the resale or putting the automotive oil to use shall be liable to the department of revenue for the fee.