# Tenn. Code Ann. § 67-3-201: Gasoline tax

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-201

## Section

- **Citation:** Tenn. Code Ann. § 67-3-201
- **Heading:** Gasoline tax
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 67 / Chapter 3 / Section 67-3-201

## Text

(a) Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and (3) On or after July 1, 2019, twenty-six cents (26¢) per gallon. (b) No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States. Amended by 2017 Tenn. Acts, ch. 181,s 16, eff. 7/1/2017. Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1301 .
(a) Subject to exemptions provided in part 4 of this chapter, a privilege tax is imposed upon all gasoline, fuel alcohol and substitutes therefor, imported into the state; the tax being levied when the product first comes to rest in the state. The tax shall also be imposed on all gasoline or substitutes therefor refined, manufactured, produced, or compounded in this state, and thereafter sold, stored or distributed in this state. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in this chapter. The rate of the tax imposed by this section shall be: (1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon; (2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and (3) On or after July 1, 2019, twenty-six cents (26¢) per gallon.
(1) On or after July 1, 2017, through June 30, 2018, twenty-four cents (24¢) per gallon;
(2) On or after July 1, 2018, through June 30, 2019, twenty-five cents (25¢) per gallon; and
(3) On or after July 1, 2019, twenty-six cents (26¢) per gallon.
(b) No fuel shall be included in the measure of the tax liability under this section unless it shall have previously come to rest within the meaning of the commerce clause of the Constitution of the United States.
Amended by 2017 Tenn. Acts, ch. 181,s 16, eff. 7/1/2017.
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1301 .

## Nearby sections

- [Tenn. Code Ann. § 67-3-101 Short title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-101.md)
- [Tenn. Code Ann. § 67-3-102 Purpose of chapter - Construction](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-102.md)
- [Tenn. Code Ann. § 67-3-103 Chapter definitions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-103.md)
- [Tenn. Code Ann. § 67-3-201 Gasoline tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-201.md)
- [Tenn. Code Ann. § 67-3-202 Diesel tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-202.md)
- [Tenn. Code Ann. § 67-3-203 Special privilege tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-203.md)
- [Tenn. Code Ann. § 67-3-204 Environmental assurance fee](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-204.md)
- [Tenn. Code Ann. § 67-3-205 Export tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-205.md)
- [Tenn. Code Ann. § 67-3-206 Maintenance of funding under highway trust fund](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-206.md)
- [Tenn. Code Ann. § 67-3-301 Measurement of gasoline tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-301.md)
- [Tenn. Code Ann. § 67-3-302 Measurement of diesel tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-302.md)
- [Tenn. Code Ann. § 67-3-303 Measurement of special privilege tax and environmental assurance fee](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-303.md)
- [Tenn. Code Ann. § 67-3-304 Measurement of floorstock tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-304.md)
- [Tenn. Code Ann. § 67-3-401 Governmental agency exemption](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-401.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C3_S67-3-201. Check the current official text before relying on it. Not legal advice.