TCA § 55-1-126 — “OEM headquarters company” and “OEM headquarters company vehicle” defined

“OEM headquarters company” means an original equipment manufacturer that is engaged in the business of manufacturing motor vehicles and qualifies to receive the credit provided in § 67-6-224, or any affiliate thereof. For purposes of this subsection (a), “affiliate” has the same meaning as provided in § 67-4-2004. “OEM headquarters company vehicle” means any motor vehicle subject to registration in accordance with this title that is owned by an OEM headquarters company, whether used for sales or service training, advertising, quality control, testing, evaluation or such other uses as approved by the commissioner, and, further, including motor vehicles provided by the OEM headquarters company for use by eligible employees and their eligible family members in accordance with policies established by the OEM headquarters company and approved by the commissioner.