Tennessee HB1997 amends sales and use tax exemptions for aircraft repair services and parts.
Tennessee HB1997 modifies Tennessee Code Annotated, Title 67, Chapter 6, Part 3, to change the exemption from sales and use tax on aircraft repair services and parts. The bill deletes references to "transport category aircraft" and "large aircraft" and replaces them with broader terms like "aircraft" and "aircraft accessories." It also redefines terms such as "aircraft," "aircraft accessories," "aircraft engine equipment," "aircraft mainframes," "authorized aircraft service facility," and "repair and refurbishment services." The changes take effect July 1, 2026.
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