67-6-210 - Use of property imported by dealer Exemptions. - Tennessee Statutes

67-6-210. Use of property imported by dealer Exemptions.

(a)  On all tangible personal property imported, or caused to be imported from other states or foreign countries, and used by a dealer, the dealer, as defined in § 67-6-102, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if the articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein; provided, that there shall be no duplication of the tax in any event.

(b)  It is not the intention of this section to levy the use tax with respect to the personal automobile, the personal manufactured home as defined in § 68-126-202(4), the personal effects, or the household furnishings to be used in the residence of a person who, having been a bona fide resident of another state, has moved to and become a resident of Tennessee, and has caused to be imported into Tennessee such personal automobile, personal manufactured home as defined in § 68-126-202(4), personal effects, or household furnishings.

[Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.55 (Williams, § 1238.25); Acts 1967, ch. 117, § 1; T.C.A. (orig. ed.), § 67-3005; Acts 1986, ch. 733, § 2.]