Tenn. Code Ann. § 55-3-107: Certificate issued for use in lieu of sales or use tax receipt

Except as indicated in § 55-3-106 , the commissioner shall issue a certificate to an applicant, which may be used by the applicant to file an application for a certificate of title when it appears that the applicant is not required to pay any sales or use tax on any motor vehicle for which a certificate of title is necessary, as provided for in chapters 1-6 of this title.