{"data":{"id":"us-tn/tenn.-code-ann.-67-6-331","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-331","heading":"Transfers by dealers in personal property of motor vehicles used by common carriers","body":"(a) There shall be exempt from the tax imposed by this chapter, the transfer, by any dealer in personal property, of motor vehicles with a gross vehicle weight rating (GVWR) of a Class three (3) or above as defined in § 55-4-113 and trailers, semi-trailers and pole-trailers as defined in §§ 55-1-105 and 55-4-113 that shall be used to transport passengers or cargo principally in interstate or foreign commerce by a carrier holding common or contract carrier operating authority granted by the federal government or other state regulatory agency.\n(b) \"Principally,\" as used in subsection (a), means more than fifty percent (50%) of the use of the vehicle.\n(c) A motor vehicle is used to transport passengers or cargo in interstate or foreign commerce if it transports passengers or cargo moving from a point of origin in another state or foreign country to a point of destination within this state, or vice versa; or moving through this state from a point of origin in another state or foreign country to a point of destination in a different state or foreign country.","path":["TN Code","Title 67","Chapter 6"],"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":"892639b8f76115db82c1d0055f099a8bc4d43d1f06f4bfa24b9a79e8fb0d000c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-330","next":"us-tn/tenn.-code-ann.-67-6-332"},"notice":"GroundRules: Original legal text. Not legal advice."}