Tennessee § 55-3-106 - Inapplicable to vehicles exempt from sales or use tax.
Full text of Tennessee Tennessee Code Annotated § 55-3-106 — Inapplicable to vehicles exempt from sales or use tax., with citation guidance and answers to common questions.
§ 55-3-106. Inapplicable to vehicles exempt from sales or use tax.
Section 55-3-105 does not apply to applications filed for motor vehicles belonging to the United States, the state of Tennessee, or any of its political subdivisions, or to any nonprofit institution exempt from the payment of the sales or use tax under title 67, chapter 6, part 3; provided, that a nonprofit institution shall present its regular certificate of exemption, issued by the commissioner, to the county clerk for inspection as its evidence of exemption from the payment of the sales or use tax and this section, §§ 55-3-105 — 55-3-109 . Acts 1953, ch. 103, § 2 (Williams, § 5538.139b); impl. am. Acts 1959, ch. 9, § 14; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 59-306.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 55-3-106
What does Tennessee Code Annotated § 55-3-106 cover?
Section 55-3-106 ("Inapplicable to vehicles exempt from sales or use tax.") 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 § 55-3-106?
A common citation format is "Tennessee Code Annotated § 55-3-106" (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 § 55-3-106 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.