Motor Vehicles, Titling and Registration - As introduced, exempts from the sales and use tax the sale of a motor vehicle to an active-duty military service member who is a resident of this state and stationed out-of-state. - Amends TCA Section 67-6-303.

HB 1801 exempts active-duty Tennessee military service members stationed out-of-state from paying Tennessee's sales and use tax on vehicle purchases. It directly affects Tennessee residents serving in the military who are temporarily stationed outside the state. The bill amends Tennessee Code Section 67-6-303 to add a specific tax exemption for these service members. The exemption takes effect July 1, 2026, applying to new vehicle sales to qualifying military personnel.