Sales Tax Relief Available to Sevier County Residents: More Information Here
LEARN MORE ABOUT IMPROVE ACT CHANGES HERE

Exemptions/Refunds

There are a number of exemptions from the motor fuel taxes and refunds that may be requested upon payment of the tax.  See the forms page for links to the refund forms.  The exemptions/refunds include but are not limited to:

  • Exports
  • Governmental agency
  • Kerosene (not used in a motor vehicle) and aviation fuel
  • Auxiliary engines
  • Contaminated fuels
  • Casualty losses
  • End user (if fuel is used for non-highway purposes)
  • Wholesaler sales to limited users and prepaid users