67-4-2701 - Privilege tax on gross charge for aviation fuel - Tennessee Statutes

67-4-2701. Privilege tax on gross charge for aviation fuel “Gross charge” defined. [Effective July 1, 2011.]

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.

[Acts 2004, ch. 959, § 56; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 132; 2009, ch. 530, § 35.]