There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by a commercial air carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 27 - Aviation Fuel [Effective on July 1, 2021.]
§ 67-4-2707. Deposits to Transportation Equity Fund. [Effective on July 1, 2021.]
§ 67-4-2708. Exemption for Aviation Fuel Sold for Resale — Proof. [Effective on July 1, 2021.]
§ 67-4-2709. Additional Exemptions. [Effective on July 1, 2021.]