{"data":{"id":"us-tn/tenn.-code-ann.-67-6-347","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-347","heading":"Helicopters and aircraft used by nonprofit groups for medical transport - Exemption from sales and use taxes","body":"There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.","path":["TN Code","Title 67","Chapter 6"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"e78116d36aef9726ea0415cdcfe4c99f656159074f95b1a1ae9525f7b85a109c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-346","next":"us-tn/tenn.-code-ann.-67-6-348"},"notice":"GroundRules: Original legal text. Not legal advice."}