Loading chat...
TN SB2143
Bill
Status
1/23/2026
Primary Sponsor
Dawn White
Click for details
AI Summary
-
Expands the existing sales and use tax exemption for aircraft repair services and parts from "large aircraft" only to all "aircraft," including helicopters and airplanes of any size
-
Removes the requirement that aircraft must qualify as "transport category aircraft" under federal aviation regulations (14 CFR Parts 25, 29, 91, and 121) to be eligible for the tax exemption
-
Applies to repair and refurbishment services performed at FAA-certified repair stations in Tennessee, covering testing, inspections, interior completions, painting, modifications, maintenance, and overhaul work
-
Updates statutory definitions for aircraft, aircraft accessories, aircraft engine equipment, aircraft mainframes, and authorized aircraft service facilities
-
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
Refer to Senate Finance, Ways & Means Committee w/ negative recommendation
2/24/2026