Tenn. Code Ann. § 67-4-2711: Liability of commercial air carrier for tax — “Commercial air carrier” defined. [Effective on July 1, 2021.]

(a) A commercial air carrier may purchase aviation fuel without payment of tax to the dealer by presenting the dealer with a certificate issued pursuant to § 67-6-528, in which case the carrier becomes liable for reporting and payment of the privilege tax pursuant to the terms of this section.

(b) For purposes of this section, “commercial air carrier” means an entity authorized and certificated by the United States department of transportation or another federal or a foreign authority to engage in the carriage of persons or property by air in interstate or foreign commerce.