An unlicensed exporter is allowed a refund of any privilege taxes it previously paid on the petroleum products it exported, less the export fee, if the exportation only happens one or two times per year. The unlicensed exporter must complete an Unlicensed Exporter Claim for Refund. If a business exports petroleum products more than twice a year, it must become licensed as an exporter. Licensed exporters must file monthly reports by the 20th of each month, listing detailed information about the taxable petroleum products they exported from this state.
Reference: Tenn. Code Ann. 67-3-407.