There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by a commercial air carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.
Tenn. Code Ann. § 67-4-2710
Exemption for products sold to or used by commercial air carriers for international flights. [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.