There is levied a privilege tax of four and one-half percent (4.5%) of the gross charge for the sale, use, consumption, distribution and storage of aviation fuel used in the operation of airplane or aircraft motors. For the purpose of this part, “gross charge” shall include the actual price paid for the aviation fuel without any deductions from the actual price paid, except for federal excise tax.
Tenn. Code Ann. § 67-4-2701
Privilege tax on gross charge for aviation fuel — “Gross charge” defined. [Effective on July 1, 2021.]
Acts 2004, ch. 959, § 56; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 132; 2009, ch. 530, § 35; 2011, ch. 72, § 1; 2013, ch. 480, § 1; 2015, ch. 273, § 3; 2017, ch. 193, § 1; 2019…
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.