The tire dealer is responsible for payment of the fee to the Department of Revenue. “Dealer” means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having constitutional nexus with Tennessee for sales tax purposes. Also subject to the fee are motor vehicle leasing companies purchasing tires “for resale” that are used as replacement tires on leased motor vehicles.
search the help desk | find articles | submit a request
Not finding answers? Submit a request