Tennessee
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 7%; plus 1.5-2.75% local taxes
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | No |
| Fly Away Rule | Yes |
| Trade In Value | Yes |
| Credit for Tax Paid | Yes |
| MX Parts Exemption | No |
| MX Labor Exemption | Yes |
| Aircraft Registration Fee | No |
| Personal Property Tax | Yes; for business aircraft |
| Jet Fuel Tax |
Excise; ($0.01) Sales Tax; (4.5%) |
| AvGas Tax |
Excise; ($0.01) Sales Tax; (4.5%) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | Fuel tax plus $0.004 per gallon as environmental assurance fee; fuel tax annual payment capped at $10M |
