Tennessee § 55-3-105 - Sales or use tax receipt to accompany application for certificate of title.
Full text of Tennessee Tennessee Code Annotated § 55-3-105 — Sales or use tax receipt to accompany application for certificate of title., with citation guidance and answers to common questions.
§ 55-3-105. Sales or use tax receipt to accompany application for certificate of title.
It is unlawful for a county clerk to accept an application for a certificate of title as provided for in chapters 1-6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax. Acts 1953, ch. 103, § 1 (Williams, § 5538.139a); Acts 1955, ch. 300, § 1; impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 59-305.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 55-3-105
What does Tennessee Code Annotated § 55-3-105 cover?
Section 55-3-105 ("Sales or use tax receipt to accompany application for certificate of title.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 55-3-105?
A common citation format is "Tennessee Code Annotated § 55-3-105" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 55-3-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.