Tenn. Code Ann. § 67-4-2710: Exemption for products sold to or used by commercial air carriers for international flights. [Effective on July 1, 2021.]

There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by a commercial air carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.