Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3.

HOUSE BILL 1997

By Stevens

SENATE BILL 2143

By White

AN ACT to amend Tennessee Code Annotated, Title 67,

Chapter 6, Part 3, relative to exemption from sales

and use tax on aircraft repair services and parts.