Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-07 - Petroleum Tax Division
Chapter 1320-07-04 - Exemption and Refund of Taxes on Petroleum Products
Section 1320-07-04-.02 - AVIATION GASOLINE

(1) The department shall make available to vendors of aviation gasoline an exemption certificate which shall be properly completed and signed by a vendee receiving aviation gasoline in order for the vendee to be entitled to purchase the gasoline without payment of the regular privilege tax. The vendor shall keep the exemption certificate on file for a period of three (3) years from December 31 of the year in which the return reflecting such final sale was filed. These certificates shall be available for examination by properly authorized members of the department.

(2) Failure of a vendor to receive and maintain an exemption certificate shall subject the vendor to payment of the gasoline tax on the aviation gasoline. A vendor selling fuel for aviation use, which the commissioner determines is not used for aviation purposes, shall be subject to payment of tax, penalty and interest on all fuel sold to the vendee regardless of the fact that an exemption certificate is on file.

(3) The special tax imposed under T.C.A. § 67-3-901 et seq. is payable on aviation gasoline.