The Tennessee Department of Revenue determined in a letter ruling that some aircraft repairs are exempt from sales tax in the state. While Tennessee taxes specifically enumerated services such as performing repairs to tangible personal property, there are certain exemptions that apply to the sale of airplane repair parts and services if certain requirements are met. The Department ruled that such repair services are exempt if the aircraft in question has a situs out of state, is removed from Tennessee within 30 days, and if the repairs are performed by a Federal Aviation Administration-authorized facility. Additionally, for large aircraft (maximum take-off weight above 12,500 pounds), sales of the parts for repair are also exempt as long as it has a situs outside Tennessee and is removed from the state within 15 days. (Tennessee Department of Revenue, Letter Ruling #21-11, January 4, 2021)