Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes
        
        
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            Law
          
 
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                Tennessee Code
              
 
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                Taxes and Licenses
              
 
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                Sales and Use Taxes
              
 
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                Exemptions
              
 
              - Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes
 
        
        
        
        
          
            
 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. 
          
           
           
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