67-3-514 - Inclusion of taxes and fees in sales price. - Tennessee Statutes

67-3-514. Inclusion of taxes and fees in sales price.

The taxes and fees imposed by this chapter on petroleum products shall be included in the sales price, for the purpose of determining sales price under the Retailers' Sales Tax Act, compiled in chapter 6 of this title, for calculating any applicable sales or use tax, even though the taxes and fees may be separately stated by the vendor.

[Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1614.]