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TENNESSEE STATUTES AND CODES
67-6-386 - Sale of aviation fuel to commercial air carriers Diesel fuel sold to common carrier Certificate Records. [Effective July 1, 2011.]
67-6-386. Sale of aviation fuel to commercial air carriers Diesel fuel sold to common carrier Certificate Records. [Effective July 1, 2011.]
(a) Notwithstanding other provisions of this chapter, no tax is imposed with respect to the sale or use of aviation fuel that is actually used in the operation of airplane or aircraft motors.
(b) (1) Notwithstanding other provisions of this chapter, no tax is imposed with respect to the sale or use of diesel fuel sold to or used by a common carrier that is actually used in the operation of locomotives or railcars for the carriage of persons or property in interstate commerce.
(2) Common carriers seeking to make purchases of diesel fuel to be used in the operation of locomotives or railcars for the carriage of persons or property in interstate commerce exempt from tax shall apply to the commissioner for a certificate as provided in § 67-6-528 to obtain the exemption. The carrier shall give a copy of the certificate or a fully completed Streamlined Sales Tax certificate of exemption to each dealer from which it intends to make purchases of aviation fuel or qualified diesel fuel exempt from tax.
(3) If the common carrier fails to keep records as required by the commissioner to establish that diesel fuel purchased exempt from tax was actually used in the operation of locomotives or railcars for the carriage of persons or property in interstate commerce, then the common carrier shall be liable for tax on the property at the full rate provided by § 67-6-203 regardless of whether the carrier had previously obtained a certificate as provided by this section; provided, that the carrier shall be given credit for any tax paid on the property pursuant to chapter 4, part 23 of this title.
[Acts 2003, ch. 357, § 54; 2004, ch. 959, §§ 54, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 155; 2009, ch. 530, § 35.]