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.

HB 1997 expands Tennessee's sales tax exemption for aircraft repair services and parts to cover all aircraft types (including helicopters), not just large or transport category aircraft. The bill modifies Tennessee Code Annotated §67-6-302 and related sections to replace "large aircraft" with "aircraft" and defines "aircraft" to explicitly include helicopters. This change directly benefits Tennessee-based repair companies performing work on all aircraft types that will be removed from the state after repair. The exemption applies to parts, equipment, and services used in repairing aircraft mainframes, engines, and accessories. The bill takes effect July 1, 2026.