Tenn. Code Ann. § 67-4-2501: Tax on dyed diesel fuel. [Effective on July 1, 2021.]

(a) There is levied a privilege tax of seven percent (7%) of gross charges on the retail sale of dyed diesel fuel, as “dyed diesel fuel” is defined in § 67-3-103. For purposes of this part, retail sale shall mean the same as defined in § 67-6-102.

(b) The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be other than a “retail sale” is in fact not a retail sale.

(c) The tax collected under this section shall be deposited to the state general fund.