Tenn. Code Ann. § 67-4-1603: Amount of fee - Tires sold for delivery outside of Tennessee

(a) A predisposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.

(b) A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.