Amends TCA Section 67-6-303.

Under present law, a motor vehicle that is registered in this state is exempt from the tax on the sale or use of a motor vehicle if the vehicle is sold to, among others, a member of the Tennessee national guard, or reserve member of a uniformed service of the United States, who is a participant in the active guard and reserve program (AGR). Present law requires that the member be stationed in the state or at a military reservation located partially within the boundary of the state and that of another state under orders of the member's branch of service to claim the exemption.<br /> <br /> This bill extends the above-described exemption to Tennessee national guard military technicians and removes the requirements that members be "a participant in AGR" in order to qualify for the exemption. This bill limits the exemption for the technicians and part-time guard members to one vehicle sold to such individual per year.<br />