HB 1801

Present law provides an exemption to the tax on the sale or use of a motor vehicle that is registered in this state and sold to any of the following persons:  A member of a uniformed service in active military service of the United States who is stationed in this state or at a military reservation located partially within the boundary of this state and that of another state under orders of the member's branch of service .  A member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve ("AGR"") program and is stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service .  A member of the Tennessee national guard, or a reserve member of a uniformed service of the United States, who has been called into active military service of the United States and is stationed in a combat zone . In order to qualify for the se exemptio ns, present law requires the purchaser to provide to the seller, or to the county clerk when appropriate, a copy of the official orders related to the stationing of the purchaser and, if applicable, the purchaser's status as a member of the AGR program. The orders must be retained in the seller's files and a copy must accompany the application for registration. Additionally, these exemptions only apply when the vehicle is titled and registered in the name of the qual ifying individual, either alone or jointly with a spouse or lineal relative. This bill adds to the list of exemptions described above an exemption to include a member of a uniformed service in active military service of the United States who is a resident of this state and stationed out-of-state under orders of the member's branc h of service."