There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.
Tenn. Code Ann. § 67-6-347
Helicopters and aircraft used by nonprofit groups for medical transport — Exemption from sales and use taxes
Known as the Retailers' Sales Tax Act
The act spans §§ 67–67 (222 sections).
Acts 1994, ch. 749, § 1.
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.