Taxes, Sales - As introduced, expands sales tax exemptions on repair and refurbishment of aircraft and aircraft components, including equipment and parts used, performed by Tennessee-based aircraft repair companies from only large or transport category aircraft to include all aircraft, including helicopters, that will be removed outside the state following repair. - Amends TCA Title 67, Chapter 6, Part 3.

SB 2143 expands Tennessee's sales tax exemption for aircraft repair services and parts to cover all aircraft types - including helicopters - instead of only large or transport-category aircraft. The bill amends Tennessee Code Annotated Sections 67-6-302 and 67-6-313 by replacing "large aircraft" with "aircraft" throughout, ensuring tax exemptions apply to repairs performed by Tennessee-based companies on any aircraft (including helicopters) that will be removed from the state after service. This change directly affects Tennessee aircraft repair facilities by removing a previous restriction that limited the exemption to larger commercial aircraft. The policy update takes effect July 1, 2026.