Section 67-6-347 - 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.Acts 1994, ch. 749, § 1.