Tennessee Code 67-6-347 – Helicopters and aircraft used by nonprofit groups for medical transport – Exemption from sales and use taxes
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Terms Used In Tennessee Code 67-6-347
- Use tax: includes the "use" "consumption" "distribution" and "storage" as defined in this section. See Tennessee Code 67-6-102
There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.