It depends. If the vehicle is titled or registered in the name that will appear on the Tennessee title, a person that is changing legal residence to Tennessee may import a personal motor vehicle without paying sales and use tax. If the vehicle is imported under other circumstances or is titled in the name of another person in the previous state, the applicant for title and registration will pay the difference in the tax paid to the state of origin and the rate of use tax in Tennessee.
A recent change in Tennessee sales and use tax law now also allows a boat to be imported on a change of residence without payment of Tennessee tax if the boat was properly registered in the previous state. It must also be used solely for personal use in Tennessee, and it must have a fair market value of less than $10,000.