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.

SB 2629 would exempt active-duty military service members who are Tennessee residents but stationed out-of-state from paying sales and use tax when purchasing a motor vehicle in Tennessee. This applies specifically to service members living in Tennessee but serving at bases outside the state under their branch’s orders. The bill amends Tennessee’s tax code to remove this tax requirement for qualifying military personnel. It takes effect on July 1, 2026.