Subcommittee issues negative recommendation for bill exempting sales tax on small-aircraft repairs
February 24, 2026 | 2026 Legislature TN, Tennessee
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Chairman White explained Senate Bill 2143, which would remove sales tax on repairs to aircraft weighing less than 12,500 pounds so that small-plane repairs are taxed the same way as larger aircraft. "This is just to make it equal," White said.
The chair reported a fiscal impact of $3,900,000. After questions, committee members voted on a motion for a negative recommendation; the roll call returned five ayes and the bill was reported to the Finance Committee with a negative recommendation.
The measure's sponsor said the change is intended to align tax treatment across aircraft sizes. The committee's negative recommendation registers its position for the next committee stage but is not a final legislative determination.
The chair reported a fiscal impact of $3,900,000. After questions, committee members voted on a motion for a negative recommendation; the roll call returned five ayes and the bill was reported to the Finance Committee with a negative recommendation.
The measure's sponsor said the change is intended to align tax treatment across aircraft sizes. The committee's negative recommendation registers its position for the next committee stage but is not a final legislative determination.
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