Aircraft-6 - Sales or Use Tax on Aircraft Paid to Department, not Local County Clerk

Unlike vehicles or boats, sales or use tax on an aircraft is not paid to the county clerk. New purchasers must file an Affidavit of Transfer of Aircraft with the Tennessee Department of Revenue and pay consumer use tax directly to the Department if taxes were not paid to a Tennessee registered dealer.  The Affidavit or Transfer of Aircraft can be found here. Please complete all applicable schedules on the form. The seller signature is not required unless the Affidavit is being filed by the seller on the sale of an aircraft.

How to file the Affidavit of Transfer:

  • Email to โ€“ Please put Aircraft Affidavit in the subject line
  • Via fax (615) 253-2732
  • Mail to:

TN Dept of Revenue
Audit Division โ€“ Discovery Unit
PO Box 190644
Nashville TN 37219

Tax is due by the 20th of the following month after the audit period.  The tax is due whether you have been contacted by the Department or not.  Interest begins to accrue on the 20th of the following month after the transaction.  Interest cannot be waived under any circumstances in accordance with Tennessee law. In other words, the Department has no legal authority to waive interest; therefore, interest is due in all circumstances.

Reference: Tenn. Code Ann. ยง 67-1-803(a)(2)(B).

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