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Instructions for Military Personnel

The following documentation is needed for members of the armed services who wish to title and register their vehicle in Tennessee. Only military members who are out of state but whose home of record is Tennessee should register directly through the state. NOTE: To do this, the LES must be current and must indicate Tennessee as the home of record. In addition, your stationing orders must indicate that you are stationed out of state.

New Vehicles

Documents Necessary:

• Manufacturers statement of origin properly assigned on reverse side including the odometer.
• Itemized Bill of Sale
• Security Agreement or Other Proper Lien Instrument if Lien is to be Recorded
• Copy of Current LES and Stationing Orders
• Mailing Address
• Daytime Telephone Number

Fees Necessary:

• Sales Tax – The state sales tax rate is 7% of the purchase price, less the total value of any trade in. Local sales tax rates ranging from 1.50% to 2.75% are imposed on the first $1600 of the sale.  Extended warranties repair, and maintenance plans are taxed separately for the local tax.  Additionally, a state single article tax of 2.75% must be paid on sale prices above $1600.01, and up to $3200.  The maximum amount of tax for state single article tax is $44.
• Title Fee $5.50
• License Plate Fee $21.50 (for regular car plates; specialty or personalized plates extra)
• Additional fees may be necessary if applying for title and registration through the office of your local county clerk. Please contact your county clerks' office for further information on additional fees.

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Used Vehicles

Documents Necessary:

• Previous owner's title properly assigned on reverse side including odometer on conforming titles.
• Non conforming titles require a separate odometer statement.
• Used vehicles bought from a dealer must be properly assigned using the title extension form if back of title is full.
• Copy of current LES and stationing orders
• Mailing address
• Daytime phone number

Fees Necessary:

• Sales Tax - The state sales tax rate is 7% of the purchase price, less the total value of any trade in. Local sales tax rates ranging from 1.50% to 2.75% are imposed on the first $1600 of the sale.  Extended warranties repair, and maintenance plans are taxed separately for the local tax.  Additionally, a state single article tax of 2.75% must be paid on sale prices above $1600.01, and up to $3200.  The maximum amount of tax for state single article tax is $44.
• Title Fee $5.50
• License Plate Fee $21.50 (for regular car plates; specialty or personalized plates extra)
• Additional fees may be necessary if applying for title and registration through the office of your local county clerk. Please contact your county clerks' office for further information on additional fees.

Note: Vehicles that are purchased overseas by our military personnel will often only receive a USAREUR registration for purposes of operating the vehicle overseas. This registration should be properly assigned to the person filing the application for title and registration. If the registration indicates a lien, the Taxpayer and Vehicle Services Divison will send a letter to the lien holder asking for the outstanding title.

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Registration Transfer

If you have a valid Tennessee registration assigned to another vehicle, you can transfer this registration to the newly purchased vehicle. The required documents are the same as above along with a copy of your current registration. The required fee is $1 for transferring the plate. The title fee and sales taxes are calculated the same as above.

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Address Change

If you need your address changed at any time, send us a copy of your LES along with new address and a list of all vehicles registered in Tennessee. If you are no longer based in Tennessee and your LES does not show Tennessee as your home of record, you must title and register your vehicle in your home of record or your duty station.

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Payment Information

Make checks payable to Tennessee Department of Revenue if you are out of state and mailing your paperwork directly to the State of Tennessee Department of Revenue.

OR

Contact county clerk for your county of residence for payment information through their office. Click here for a listing of contact information, addresses, and hours of operation for county clerk offices.

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Renewals

In order for your registration renewal to be completed as quickly as possible, please follow these instructions:

• Attach a current copy of your LES and Stationing Orders along with a copy of your registration. The correct fees are as follows:
  1. $21.50 for a regular tag
  2. $56.50 for personalized plates
  3. $49.50 for personalized motorcycle plates
  4. $14.50 for regular motorcycle plates
  5. $1 transfer fee

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Contact Information

If you have further questions, feel free to contact the Department of Revenue at (615) 741-3101 or 1-888-871-3171 for vehicle title and registration questions.  Calls on sales tax issues may be made to (615)253-0600 or (800)342-1003.

Please send all correspondence to:

Tennessee Department of Revenue
Attn: Specialized Applications Team
44 Vantage Way, Suite 160
Nashville, TN37243-8050

E-mail inquiries may be made to email.t&r@state.tn.usfor vehicle titling and registration questions and to tn.revenue@state.tn.us for questions regarding sales tax.

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Out-of-state Titles

If you have a valid title and registration from another state, the following is required:

• Out-of-state title
• Current registration receipt
• Name and address of lien holder if lien is present
• The fees are the same as above and no sales tax is due if you provide evidence that sales tax was paid at time of purchase.

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Noting of Lien

Noting of lien on current a Tennessee title requires the following:

• Copy of Security Agreement
• Certificate of title
• An application and title fee payment of $5.50

For subsequent notings of lien, the following documents are required:

• Copy of Security Agreement
• An application and title fee payment of $5.50

The Department of Revenue will send a letter to first lien holder requesting a copy of the title.

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Sales Tax

Effective June 28, 2007, the sales or use tax exemption for qualified military personnel for motor vehicle purchases was expanded.  Under these provisions, a vehicle does not have to be purchased in Tennessee to allow a military person exemption from sales tax.  Additionally, vehicles purchased by qualified military personnel from another state or country are exempt.

To be exempt from sales tax, the military member must meet one of the following criteria:

1. Active duty military person stationed anywhere in Tennessee, including, but not necessarily limited to, Ft. Campbell, Millington Naval Station, Arnold Engineering Development Center (AEDC), R.O.T.C. duty at colleges or universities, recruiters, or any place where the branch of military designates as being stationed
2. National Guard and Reserve Component member who has been activated on official orders to a combat zone. The exemption begins on the date of the activation orders, extends through the period of activation, and ends ninety days after return from activation
3. National Guard and Reserve Component member who is on orders for an Active Guard or Reserve (AGR) tour. The qualified person would be a full-time employee stationed at a National Guard or Reserve center across Tennessee and at Ft. Campbell

A person with a Power of Attorney for the qualified military person can purchase the motor vehicle tax free of tax, to be titled in the name of the qualified military person. The vehicle can be titled jointly in the name of the military person and spouse or the military person and a qualified lineal relative for tax exemption purposes. Joint titling in the name of the member and a person other than a spouse or lineal relative negates the exemption.

The military sales tax exemption does not apply to:

1. Retired military personnel
2. Non-activated National Guard or Reserve Component members who traditionally train two days per month and two weeks per year or otherwise are not activated to a combat zone.
3. National Guard or Reserve Component members activated to duty stations in countries other than a combat zone.
4. Active Duty Special Work (ADSW) personnel.
5. Purchases of boats, motors and trailers, or property other than motor vehicles.
6. Leases or rentals of motor vehicles.

Copies of orders denoting the qualifying status of the military person must be                  presented to the dealer and/or the county clerk for exemption.

Additional information can be obtained from the Department of Revenue’s website at www.tennessee.gov/revenue or by using the telephone numbers or e-mail given above.

 

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