Section 67-3-404 - Export exemption

There shall be exempt from nineteen-twentieths (19/20) of the special privilege tax imposed by § 67-3-203, and from all other taxes and fees imposed in part 2 of this chapter, the following:(1) All bulk exports of petroleum products; and(2) All exports of petroleum products within the vehicle fuel supply tanks of locomotives and airplanes. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-1504.