As used in this part, unless the context otherwise requires:
(1) Commercial purposes means use in a trade or business;
(2) Dealer means a person who is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. Dealer also means a person who delivers liquified gas into a dispenser capable of fueling motor vehicles;
(3) Liquified gas means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;
(4) Motor vehicle means a self-propelled vehicle licensed for highway use;
(5) Passenger car means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6) Taxable sales or deliveries means the delivery in Tennessee of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7) User means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
As used in this part, unless the context otherwise requires:
(1) Commercial purposes means use in a trade or business;
(2) Dealer means a person who is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. Dealer also means a person who delivers liquified gas into a dispenser capable of fueling motor vehicles;
(3) Liquified gas means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;
(4) Motor vehicle means a self-propelled vehicle licensed for highway use;
(5) Passenger car means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6) Taxable sales or deliveries means the delivery in Tennessee of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7) User means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
As used in this part, unless the context otherwise requires:
(1) Commercial purposes means use in a trade or business;
(2) Dealer means a person who is the operator of a retail station or other retail outlet and who delivers liquified gas into the fuel supply tanks of motor vehicles. Dealer also means a person who delivers liquified gas into a dispenser capable of fueling motor vehicles;
(3) Liquified gas means all combustible gases that exist in the gaseous state at sixty degrees Fahrenheit (60°F) and at a pressure of fourteen and seven-tenths pounds per square inch (14.7 p.s.i.) absolute, but does not include gasoline or diesel fuel or compressed natural gas;
(4) Motor vehicle means a self-propelled vehicle licensed for highway use;
(5) Passenger car means a motor vehicle designed for carrying ten (10) or fewer passengers and used for the transportation of persons;
(6) Taxable sales or deliveries means the delivery in Tennessee of liquified gas or compressed natural gas into the fuel supply tank of a motor vehicle that does not have affixed a current user permit; and
(7) User means a person who operates a motor vehicle in this state that is propelled by liquified gas or compressed natural gas.
