Amends TCA Title 67, Chapter 6, Part 3.
Tennessee SB2143 amends the sales tax exemptions related to the repair and refurbishment of aircraft and aircraft components by expanding the exemption to include all types of aircraft, including helicopters, rather than just large or transport category aircraft. This change specifically benefits Tennessee-based aircraft repair companies by allowing them to exempt sales tax on repairs for aircraft that will be removed from the state after servicing. Key provisions include the broadening of the exemption to encompass a wider range of aircraft and associated parts and equipment.
Tennessee SB2143 amends the sales tax exemptions related to the repair and refurbishment of aircraft and aircraft components by expanding the exemption to include all types of aircraft, including helicopters, rather than just large or transport category aircraft. This change specifically benefits Tennessee-based aircraft repair companies by allowing them to exempt sales tax on repairs for aircraft that will be removed from the state after servicing. Key provisions include the broadening of the exemption to encompass a wider range of aircraft and associated parts and equipment.
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White, Dawn
114th General Assembly
January 23, 2026
April 20, 2026
Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026