When purchasing an aircraft out of state or from an individual, it is unlikely the seller collected Tennessee sales tax; thus, the purchaser needs to remit Tennessee consumer use tax to the Department. The payment made be made online at https://tntap.tn.gov/eservices/_/ and may be made without logging in. Please click here for more information on how to pay, file, and register for a consumer use tax account.
Even if the tax payment is made to the Department, an Affidavit of Aircraft is required. The Affidavit or Transfer of Aircraft can be found here. Please support the stated purchase price by providing the purchase agreement and/or proof of payment such as bank records or credit card statement. Otherwise, you may receive an inquiry letter after the tax was paid, or you may be assessed at a higher tax base (i.e. the Department, using the best information available, may assign a value higher than the aircraft purchase price).
How to file the Affidavit of Transfer:
- Email to Discovery.Unit@tn.gov – Please put Aircraft Affidavit in the subject line
- Via fax (615) 253-2732
- Mail to:
TN Dept of Revenue
Audit Division – Discovery Unit
PO Box 190644
Nashville TN 37219
Otherwise, you may receive an inquiry letter after the tax was paid, or you may be assessed at a higher tax base.