67-4-1603 - Amount of fee Tires sold for delivery outside of Tennessee. - Tennessee Statutes

67-4-1603. Amount of fee Tires sold for delivery outside of Tennessee.

(a)  A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.

(b)  A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.

[Acts 1991, ch. 451, § 88; 2007, ch. 602, § 23.]