Tennessee § 67-6-343 - Motor vehicles — Exemption from sales tax.
Full text of Tennessee Tennessee Code Annotated § 67-6-343 — Motor vehicles — Exemption from sales tax., with citation guidance and answers to common questions.
§ 67-6-343. Motor vehicles — Exemption from sales tax.
There is exempt from the sales tax the retail sale of motor vehicles subject to registration and titling in this state pursuant to § 55-3-101 that are not registered and titled in this state, but are removed for use in another state within three (3) calendar days of purchase. Use of such motor vehicles within this state subsequent to purchase, but prior to removal from the state, does not constitute a use subject to tax. For the purposes of this section, vehicles subject to registration and titling in this state pursuant to § 55-3-101 are deemed to include all off-highway motor vehicles, as defined in § 55-3-101(c)(2) . Acts 1989, ch. 430, § 2; 1992, ch. 529, § 11.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-6-343
What does Tennessee Code Annotated § 67-6-343 cover?
Section 67-6-343 ("Motor vehicles — Exemption from sales 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 § 67-6-343?
A common citation format is "Tennessee Code Annotated § 67-6-343" (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 § 67-6-343 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.