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Motorist

As provided in Public Chapter 842, Tenn. Code Ann. Section 67-6-303(a)(1) exempts from sales tax the sale of motor vehicles in this state to members of the Tennessee National Guard or reserve members of a uniformed service of the United States who are called into active military service and who are stationed outside the United States during hostilities in which such person is actually engaged in combat.

Public Chapter 842, Acts of 2004 http://www.tn.gov/revenue/notices/sales/sales04-14.pdf