67-4-2708 - Exemption for aviation fuel sold for resale Proof. [Effective July 1, 2011.] - Tennessee Statutes

67-4-2708. Exemption for aviation fuel sold for resale Proof. [Effective July 1, 2011.]

The tax imposed by this part shall not apply when the aviation fuel is sold for resale. The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be a sale for resale is in fact a sale for resale.

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