Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer's own use and consumption, must remit the fee on the tires on such dealer's own return.
New tires for resale — Use and consumption by dealer
Tenn. Code Ann. § 67-4-1608, under Predisposal Fee.
Tenn. Code Ann. § 67-4-1608