{"article":{"id":360058253232,"url":"https://revenue1.zendesk.com/api/v2/help_center/en-us/articles/360058253232.json","html_url":"https://revenue.support.tn.gov/hc/en-us/articles/360058253232-SUT-84-Exemption-for-Vehicles-Purchased-by-United-States-Service-Members","author_id":367330039,"comments_disabled":true,"draft":false,"promoted":false,"position":83,"vote_sum":0,"vote_count":0,"upvote_count":0,"downvote_count":0,"section_id":200549005,"created_at":"2021-03-18T18:41:30Z","updated_at":"2025-03-27T14:59:35Z","name":"SUT-84 - Exemption for Vehicles Purchased by United States Service Members\t","title":"SUT-84 - Exemption for Vehicles Purchased by United States Service Members\t","source_locale":"en-us","locale":"en-us","outdated":false,"outdated_locales":[],"edited_at":"2021-03-23T15:00:53Z","user_segment_id":null,"permission_group_id":253646,"content_tag_ids":[],"label_names":["sales and use tax","military","combat zone","service member","tennessee national guard","exemption for vehicle","veterans"],"body":"

Members of the Tennessee National Guard and reserve members of a U.S. uniformed service are exempt from sales and use tax on the purchase or use of a motor vehicle registered in Tennessee when any of the following apply:

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Regarding members qualifying because of being stationed in a combat zone, the exemption applies from the date of the official military orders assigning the individual to a combat zone and expires 90 days after the effective date of official military orders releasing the individual from the combat zone.

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The exemption only applies when the vehicle is titled and registered in the name of the qualifying individual, either alone or jointly with a spouse or lineal relative (e.g., grandparent, parent, child, or grandchild).

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Reference: Department of Revenue’s Tax Guide for Military Members and Veterans.

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