Tenn. Code Ann. § 55-4-702: Off-highway vehicle temporary permit

(a) An owner or lessee of a Class I or Class II off-highway vehicle, as defined in § 55-8-101 , who is a not a resident of this state, upon complying with rules promulgated by the department and paying both a four-dollar fee and a fee equal to the cost of designing and manufacturing the permit, shall be issued an off-highway vehicle temporary permit authorized for the off-highway vehicles enumerated in § 55-4-210(f)(1) ; provided, however, that in the event the temporary permit is issued through the offices of the county clerks of the state or a vendor selected by the department an additional fee of two dollars ($2.00) shall be imposed and retained by the clerks or by the vendor as compensation for services.

(b) The four-dollar fee imposed by subsection (a) shall be apportioned in the same manner as provided in § 55-4-701(b) .