Tennessee > Laws and Regulations
Liquefied Gas Tax
A use tax of $0.14 per gallon is imposed on liquefied gas used for operating motor vehicles on public highways in addition to a pre-paid annual vehicle tax according to the following:
| Maximum Gross Vehicle Weight Rating | Tax |
|---|---|
| Passenger Car | $70 |
| Non-Passenger Cars Up to 16,000 pounds (lbs.) | $84 |
| 16,000 to 26,000 lbs. | $100 |
| Over 26,000 lbs. | $114 |
Government agencies are exempt from the liquefied gas use tax. Liquefied gas is all combustible gas that exists in the gaseous state at 60 degrees Fahrenheit and at a pressure of 14.7 pounds per square inch, but does not include gasoline, diesel fuel, or compressed natural gas.
(Reference Tennessee Code 67-3-1101, 67-3-1102, 67-3-1103, and 67-3-1106)