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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 27 - Aviation Fuel [Effective on July 1, 2019.]
§ 67-4-2701. Privilege tax on gross charge for aviation fuel -- "Gross charge" defined. [Effective on July 1, 2019.]
Universal Citation: TN Code § 67-4-2701 (2018)
There is levied a privilege tax of four and one half percent (4.5%) of the gross charge for the sale, use, consumption, distribution and storage of aviation fuel used in the operation of airplane or aircraft motors. For the purpose of this part, "gross charge" shall include the actual price paid for the aviation fuel without any deductions from the actual price paid, except for federal excise tax.
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