Aircraft-17 - Taxability of Transferring Aircraft to Family Member

A lineal relative transfer of an aircraft is exempt from sales and use tax but the transfer must be supported with proper documentation. Lineal relative transfers that qualify for the exemption include those to:

  • spouses
  • brothers or sisters
  • parents and children
  • grandparents and grandchildren, and
  • great grandparents and great grandchildren.

You may provide copies of birth certificates/marriage certificates as applicable to support a lineal relative transfer to be submitted with the Affidavit of Transfer. The Affidavit or Transfer of Aircraft can be found here.  Please complete applicable schedules on the form.  If you have questions about the affidavit, please contact the Audit Division’s Discovery Unit at (615) 532-6409.

Reference: Tenn. Code Ann. § 67-6-102(8)(C).

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