Amends TCA Title 67, Chapter 6, Part 3.
Tennessee HB1997 expands sales tax exemptions for the repair and refurbishment of all aircraft, including helicopters, performed by Tennessee-based aircraft repair companies. This change broadens the current exemption, which previously applied only to large or transport category aircraft, to include all aircraft that will be removed from the state after repair. The bill aims to enhance the competitiveness of Tennessee's aircraft repair industry.
Tennessee HB1997 expands sales tax exemptions for the repair and refurbishment of all aircraft, including helicopters, performed by Tennessee-based aircraft repair companies. This change broadens the current exemption, which previously applied only to large or transport category aircraft, to include all aircraft that will be removed from the state after repair. The bill aims to enhance the competitiveness of Tennessee's aircraft repair industry.
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Stevens, Robert
114th General Assembly
January 22, 2026
April 15, 2026
Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee