Tennessee Code 67-3-409 – Aviation fuel exemption
Current as of: 2024 | Check for updates
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Terms Used In Tennessee Code 67-3-409
- Department: means the department of revenue. See Tennessee Code 67-3-103
- Motor fuel: means gasoline, diesel fuel and blended fuel. See Tennessee Code 67-3-103
There shall be exempt from the taxes imposed in §§ 67-3-201 and 67-3-202 taxable motor fuel sold for use in aircraft; provided, that the buyer must be registered to purchase jet fuel subject to federal taxes applicable to jet fuel, and the vendor must obtain certification of such fact satisfactory to the department prior to making the sale.