Section 67-6-210 - Use of property imported by dealer - Exemptions(a) On all tangible personal property imported, or caused to be imported from other states or foreign countries, and used by a dealer, the dealer, as defined in § 67-6-102, shall pay the tax imposed by this chapter on all articles of tangible personal property so imported and used, the same as if the articles had been sold at retail for use or consumption in this state. For the purposes of this chapter, the use, consumption, or distribution, or storage to be used or consumed in this state of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein; provided, that there shall be no duplication of the tax in any event.(b) It is not the intention of this section to levy the use tax with respect to the personal automobile, the personal manufactured home as defined in § 68-126-202, the personal effects, or the household furnishings to be used in the residence of a person who, having been a bona fide resident of another state, has moved to and become a resident of Tennessee, and has caused to be imported into Tennessee such personal automobile, personal manufactured home as defined in § 68-126-202, personal effects, or household furnishings. (c)(1) There is exempt from the use tax imposed by this chapter any boat, motorboat or other vessel to be used or stored in this state by any person who, having been a bona fide resident of another state, has moved to and become a resident of this state, and has caused the vessel to be imported into this state; provided, that the vessel is to be used solely for personal use and has a fair market value that is less than ten thousand dollars ($10,000) at the time it is imported into this state.(2) In order to qualify for the exemption provided in subdivision (c)(1), the person shall submit to the commissioner, or to the county clerk when appropriate, proof that the vessel was properly registered in the other state. A person shall be eligible for the exemption whether or not the person previously paid sales or use tax, or obtained proof that sales or use tax was paid, on the purchase of the boat at the rate provided by the law of the other state.Amended by 2014 Tenn. Acts, ch. 1012,s 1, eff. 7/1/2014.Acts 1947, ch. 3, § 4; C. Supp. 1950, § 1248.55 (Williams, § 1238.25); Acts 1967, ch. 117, § 1; T.C.A. (orig. ed.), § 67-3005; Acts 1986, ch. 733, § 2.