As used in this part, unless the context otherwise requires:(1) 'Commercial purposes' means use in a trade or business;(2) 'Dealer' means an entity or person who: (A) Is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles;(B) Delivers liquified gas into a dispenser capable of fueling motor vehicles; or(C) Dispenses compressed natural gas or hydrogen gas to the public;(3) 'Liquified gas' means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel, compressed natural gas, or hydrogen gas;(4) 'Motor vehicle' means a self-propelled vehicle licensed for highway use;(5) 'Passenger car' means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;(6) 'Taxable sales or deliveries' means the delivery in this state of liquified gas, compressed natural gas, or hydrogen gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and(7) 'User' means a e delivery in this state of liquified gas, compressed natural gas, or hydrogen gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and(7) 'User' means a person who operates a motor vehicle in this state that is propelled by liquified gas, compressed natural gas, or hydrogen gas.Amended by 2024 Tenn. Acts, ch. 859,s 2, eff. 1/1/2025. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2201; Acts 2012 , ch. 822, § 1.
Tennessee Legal Code