(a) Any person who sells an aircraft in this state, any person who purchases an aircraft in this state, and every resident of this state who purchases an aircraft shall report to the commissioner of revenue the following information:

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Terms Used In Tennessee Code 42-1-113

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aircraft: includes balloon, airplane, hydroplane, and every other vehicle used for navigation through the air. See Tennessee Code 42-1-101
  • Commissioner: means the commissioner of transportation. See Tennessee Code 42-1-101
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(1) The name, sales tax registration number, and invoice number of the seller;
(2) The name and address of the purchaser;
(3) A description of the aircraft;
(4) The date of sale;
(5) The place and date of delivery;
(6) The name of the seller, or the seller’s agent, making delivery to a point outside this state;
(7) The place the aircraft will be based;
(8) The trade-in allowance, if any, and the total sales price; and
(9) A statement whether Tennessee sales or use tax has been paid.
(b) In the case of a sale in which the seller, or the seller’s agent, actually makes delivery of the aircraft to a point outside this state, and in the case of a sale where the aircraft will be removed within thirty (30) calendar days of purchase to another state for use outside this state, the seller and the purchaser shall execute at the time of sale an affidavit stating that neither party has knowledge or reason to believe that the aircraft will be used in or brought back into the state of Tennessee. This affidavit shall be filed with the commissioner of revenue.
(c) Any seller of an aircraft, or the seller’s agent, making delivery of an aircraft to a point outside this state shall execute an affidavit within thirty (30) days of delivery, stating the date and place of delivery, the name and address of the person to whom delivery was made and the name and type of business the purchaser is involved in and a brief statement of purpose regarding the planned use of the aircraft. This affidavit shall be filed with the commissioner of revenue.
(d) If the purchaser is a resident of this state, the commissioner of revenue shall send a copy of the information required in subsection (a) to the assessor of property of the county in which the purchaser resides.
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