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TN HB1997
Bill
Status
1/22/2026
Primary Sponsor
Robert Stevens
Click for details
AI Summary
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Expands sales and use tax exemptions for aircraft repair services and parts from "large aircraft" only to all "aircraft," including helicopters and airplanes of any size
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Removes the requirement that aircraft must qualify as "transport category aircraft" under federal aviation regulations to be eligible for the tax exemption
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Defines covered services broadly to include testing, inspections, interior completions, refurbishments, installations, painting, modifications, repairs, maintenance, and overhaul
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Requires repair work to be performed at FAA-certified repair stations (authorized aircraft service facilities) operating under 14 CFR Part 145 to qualify for the exemption
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Takes effect July 1, 2026
Legislative Description
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.
Taxes, Sales
Last Action
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/18/2026
3/11/2026