{"data":{"id":"us-tn/tenn.-code-ann.-55-3-107","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 55-3-107","heading":"Certificate issued for use in lieu of sales or use tax receipt","body":"Except as indicated in § 55-3-106 , the commissioner shall issue a certificate to an applicant, which may be used by the applicant to file an application for a certificate of title when it appears that the applicant is not required to pay any sales or use tax on any motor vehicle for which a certificate of title is necessary, as provided for in chapters 1-6 of this title.","path":["TN Code","Title 55","Chapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"2fa2d188ab285fd643899b36f5d2940ee807721b460fbf575fd0ced88db67047","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-55-3-106","next":"us-tn/tenn.-code-ann.-55-3-108"},"notice":"GroundRules: Original legal text. Not legal advice."}