(a) Common carriers and commercial air carriers seeking to make purchases exempt from tax pursuant to § 67-6-385 or § 67-6-386 shall apply to the commissioner for a certificate. This application shall be made upon forms provided by the commissioner and shall require information deemed necessary by the commissioner to establish that the applicant is a common carrier making purchases of tangible personal property for use outside this state, or is a commercial air carrier that actually uses aviation fuel in the operation of airplanes or aircraft motors. The certificate may be revoked by the commissioner at any time, if the commissioner finds that the holder no longer meets the conditions precedent for the exemption.
(b) Common carriers making purchases exempt from tax pursuant to § 67-6-385 shall keep records of all the purchases establishing to the satisfaction of the commissioner that items purchased were not used in Tennessee but were removed from this state for use and consumption outside this state.
(c) Commercial air carriers making purchases exempt from tax pursuant to § 67-6-386 shall keep records of the purchases establishing to the satisfaction of the commissioner that the fuel was actually used in the operation of airplanes or aircraft motors.
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