Notwithstanding other provisions of this chapter, no tax is imposed with respect to the sale or use of aviation fuel that is actually used in the operation of airplane or aircraft motors.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 67-6-305. Demonstration or Display Property
§ 67-6-306. Divorce — Transfer of Automobile
§ 67-6-307. Energy or Resource Recovery Facilities
§ 67-6-308. Federal Government
§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations
§ 67-6-314. Medical Equipment and Devices
§ 67-6-315. Monthly Water Bill
§ 67-6-325. Telephone Cooperatives
§ 67-6-327. Vessels and Barges — Repairs
§ 67-6-328. Watershed Districts
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations
§ 67-6-336. Used Factory-Manufactured Structures
§ 67-6-337. Sales Paid for With Food Stamps
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax
§ 67-6-346. Pollution Control Credit
§ 67-6-354. Design Professionals' Sketches, Drawings and Models
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates