67-4-2710 - Exemption for products sold to or used by commercial air carriers for international flights. [Effective July 1, 2011.]
67-4-2710. Exemption for products sold to or used by commercial air carriers for international flights. [Effective July 1, 2011.]
There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by a commercial air carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a location outside the United States.
[Acts 2004, ch. 959, § 56; 2005, ch. 311, § 2; 2007, ch. 602, §§ 52, 132; 2009, ch. 530, § 35.]