SB2143 amends Tennessee sales and use tax exemptions for aircraft repair services and parts.
SB2143 modifies Tennessee Code to expand the exemption from sales and use tax on aircraft repair services and parts. It redefines "aircraft" to include helicopters and other similar aircraft under federal aviation authority. The bill also updates definitions for terms like "aircraft accessories," "aircraft engine equipment," and "authorized aircraft service facility." These changes broaden the scope of tax exemptions to include a wider range of aircraft and repair services. The act takes effect July 1, 2026.
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