There shall be exempt from the taxes imposed in §§ 67-3-201 and 67-3-202 taxable motor fuel sold for use in aircraft; provided, that the buyer must be registered to purchase jet fuel subject to federal taxes applicable to jet fuel, and the vendor must obtain certification of such fact satisfactory to the department prior to making the sale.
Tenn. Code Ann. § 67-3-409
Aviation fuel exemption
Known as the Petroleum Products and Alternative Fuels Tax Law
The act spans §§ 67–67 (164 sections).
Acts 1997, ch. 316, § 1; T.C.A., § 67-3-1509.
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.