2021 Tennessee Code
Part 3 - Exemptions
§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

Performed pursuant to and by an authorized service facility designated by an original equipment manufacturer for such service with respect to aircraft qualifying as “transport category aircraft” under 14 CFR, parts 25, 29, 91 and 121.
As used in this subsection (h), “helicopter” means an aircraft that derives its lift from blades that rotate about an approximately vertical central axis and that can hover in a stationary position while in flight and move laterally or longitudinally from the hover position.
There is exempt from the sales and use tax the sale of all repair parts, accessories, materials and supplies to a common carrier for use on the purchasing carrier's freight motor vehicles with a maximum gross weight rating classification of Class One or above under § 55-4-113, or trailers, semi-trailers and pole trailers, as defined in §§ 55-1-105 and 55-4-113, and that are shipped via the purchasing carrier under a bill of lading and transported to a destination outside of this state for use outside this state, where the seller and the purchasing carrier are affiliated with one another such that:

Structure 2021 Tennessee Code