Petroleum Products and Alternative Fuels Tax Law (Tennessee)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Tennessee

Applies to States or Provinces Tennessee
Name Petroleum Products and Alternative Fuels Tax Law (Tennessee)
Policy Category Financial Incentive
Policy Type Fees, Rebate Program, Siting and Permitting
Affected Technologies Natural Gas
Active Policy Yes
Implementing Sector State/Province

Program Administrator Tennessee Department of Revenue
Primary Website
Applicable Jurisdiction Statewide

Last Review 2014-09-15

Information Source Incentives


The Petroleum Products and Alternative Fuels Tax Law is relevant to all natural gas and/or biofuel projects. Compressed Natural Gas CNG, petroleum product and/or alternative dealers must apply for and obtain a permit from the Tennessee Department of Revenue. The permit authorizes the dealer to collect and remit taxes on CNG delivered to motor vehicles by means of a dispenser with meter capability. This permit will remain valid as long as the dealer provides timely reports and remits taxes when due, or until surrendered or cancelled. All CNG meters and dispensers are subject to inspection and verification by the Tennessee Department of Agriculture's Weights and Measures enforcement provisions.

The Tennessee Department of Revenue administers the biodiesel manufacturers' incentive fund, which provides Tennessee biodiesel producers with payments for biodiesel fuel produced and sold to Tennessee distributors. Each manufacturer may receive incentives for up to 10 million gallons of biodiesel produced annually. This incentive is available through June 30, 2013, and funding must be appropriated each year.

Policy Contact

Department Tennessee Department of Revenue
Division Taxes
Address Tennessee Department of RevenueAndrew Jackson Building500 Deaderick St.Nashville, TN 37242

Phone 888-468-9025
Phone 2 615-399-4267 (Nashville-area and out-of-state)

Authorities (Please contact the if there are any file problems.)

Authority 1: Tenn. Code 67-3
Date Effective 2012