Tenn. Code Ann. § 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.