Tennessee applies a 7% state tax on the total amount of consideration, a local tax on the first $1,600, and a State single article tax rate of 2.75% on the following $1,600. Add the state tax, local tax, and state single article tax to come to your total amount of Use tax due. An example can be found on the second page of the Affidavit of Transfer of Aircraft The Affidavit or Transfer of Aircraft can be found here.
Please be aware use tax is due the 20th of the following month purchase. If you are calculating the tax due and you are past this date, you will need to contact Audit’s Discovery unit at (615) 532-6409 for assistance with calculating any interest that has accrued.