Lubricating Motor Oils

When sold in sealed containers lubricating motor oils will not be considered subject to inspection, or to imposition of either the special tax on petroleum products or the motor vehicle fuel tax regardless of whether said oils meet the minimum standards for inspection consideration as outlined at T.C.A. §67-3204. This exception, however, does not apply to the tax imposed under the Retailers’ Sales Tax Act or any other tax to which these products may be subject.