Tenn. Code Ann. § 65-15-104: Sight-seeing buses not exempt

Motor vehicles, for which passengers are solicited, and which are operated to and from points of interest in or near any city, and which, therefore, perform the same service as a sight-seeing bus, are not excepted from this part, and this part shall apply to such motor vehicles, whether the same be called "buses" or "for hire cars" or by any other name.