What exemptions apply to the sale of motor oil?

Any person purchasing motor oil or similar lubricants at wholesale in its original package or container and who exports such motor oil or similar lubricant from Tennessee may certify in writing to the seller that the motor oil will be exported, and such certification, if taken by the seller in good faith, will relieve the seller of the fee otherwise imposed. Motor oil sold by a distributor to be used for the purpose of industrial machinery is also exempt.     

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