67-6-391 - Exemption for otherwise taxable aircraft. [Effective until July 1, 2010. See the Compiler's Notes.] - Tennessee Statutes

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67-6-391. Exemption for otherwise taxable aircraft. [Effective until July 1, 2010. See the Compiler's Notes.]

(a) Any taxpayer that moves otherwise taxable aircraft into Tennessee in conjunction with establishing a new headquarters facility, as defined by § 67-6-224, shall be exempt from any sales and use tax liability that arises solely as a result of moving such aircraft into the state.

(b) This section is repealed July 1, 2010.

[Acts 2004, ch. 924, § 7; 2007, ch. 602, § 49.]

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-6 > Part-3 > 67-6-391

67-6-391. Exemption for otherwise taxable aircraft. [Effective until July 1, 2010. See the Compiler's Notes.]

(a) Any taxpayer that moves otherwise taxable aircraft into Tennessee in conjunction with establishing a new headquarters facility, as defined by § 67-6-224, shall be exempt from any sales and use tax liability that arises solely as a result of moving such aircraft into the state.

(b) This section is repealed July 1, 2010.

[Acts 2004, ch. 924, § 7; 2007, ch. 602, § 49.]

State Codes and Statutes

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State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-6 > Part-3 > 67-6-391

67-6-391. Exemption for otherwise taxable aircraft. [Effective until July 1, 2010. See the Compiler's Notes.]

(a) Any taxpayer that moves otherwise taxable aircraft into Tennessee in conjunction with establishing a new headquarters facility, as defined by § 67-6-224, shall be exempt from any sales and use tax liability that arises solely as a result of moving such aircraft into the state.

(b) This section is repealed July 1, 2010.

[Acts 2004, ch. 924, § 7; 2007, ch. 602, § 49.]