When may a member of the Tennessee National Guard or reserve member of a uniformed service of the United States purchase a vehicle in Tennessee tax-free?

Members of the Tennessee National Guard and reserve members of a U.S. uniformed service are exempt from tax on the purchase or use of a motor vehicle registered in Tennessee when they are called into active military service and are stationed in a combat zone (or part of the active guard and reserve program (“AGR”)).

Reservists on active duty who are not part of the AGR nor stationed in a combat zone do not qualify for the exemption.

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.

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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