Motor vehicle leasing companies

A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state. Acts 1991, ch. 451, § 88. A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state. Acts 1991, ch. 451, § 88.