Bill
Bill > HB1997
TN HB1997
TN HB1997AN 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.
summary
Introduced
01/22/2026
01/22/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
114th General Assembly
Bill Summary
As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3.
AI Summary
This bill expands the sales and use tax exemption for aircraft repair services and parts in Tennessee, moving from only covering "large aircraft" to including all types of aircraft, such as helicopters, as long as they are removed from the state after repair. The legislation clarifies definitions for terms like "aircraft," "aircraft accessories," "aircraft engine equipment," and "authorized aircraft service facility," which is defined as a repair station in Tennessee certified by the Federal Aviation Administration (FAA) to perform repairs on aircraft components. This change aims to broaden the scope of tax-exempt repair and refurbishment services, which encompass a wide range of activities from interior completions and painting to major overhauls, for Tennessee-based aircraft repair companies.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Assigned to s/c Finance, Ways, and Means Subcommittee (on 02/04/2026)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1997&ga=114 |
| Fiscal Note - HB1997 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB1997.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB1997.pdf |
Loading...