Taxing Matters can post any rulings he wants about a license being needed to drive a motor vehicle he wants. But unless TCA gives the authority to actually license non-commercial automobiles, it doesn't matter. TCA specificly states that authority has to be giving. And again, the historical use and definition of "motor vehicle " is as stated in the Iowa case. Commercial.
Authority has to be expressly giving.
Now See : 1-3-119. Express language required to create or confer a private right of action.
(a) In order for legislation enacted by the general assembly to create or confer a private right of action, the legislation must contain express language creating or conferring the right.
(b) In the absence of the express language required by subsection (a), no court of this state, licensing board or administrative agency shall construe or interpret a statute to impliedly create or confer a private right of action except as otherwise provided in this section.
The only express authority is Title 65 for commercial. So Title 55 (which also contain commercial vehicles) only include commercial in the tag requirements.
Let me ask then at what level of the courts telling you that you are wrong will you acknowledge that you are wrong and do you have the money and time to take it that far?
The privilege tax refers to the TN definition of privilege, which is the making of profit. As confirmed by Title 67 concerning Privilege Tax.
Do you even know what a private right of action is?
Of course then there is the circular logic that the courts and jduges don't want us to know this secret loophole you have found but it will be the courts and judges that decide if you are in violation of the law.
Not to mention that if it were actually true that TN somehow forgot to enact enabling legislation they could take about an hour an do so.