Aircraft-12 - Aircraft Taxable in Tennessee Even if Exempt in Another State

The purchase, use, or importation of an aircraft is subject to sales or use tax in Tennessee, even if the purchase, use, or importation of an aircraft is exempt in another state. It is up to each state to enact its own set of tax laws.

Reference: Tenn. Code Ann. §§ 67-6-202, 67-6-203.