HB 1997

Present law exempts both of the following from sales or use tax for large aircraft, which is any aircraft that has a certified maximum take-off weight of 12,500 pounds or greater:  The sale, use, storage, or consumption of parts, components, software, systems, accessories, materials, equipment, and supplies that are sold to or sold by an authorized large aircraft service facility in this state or affiliate.  All repair and refurbishment service labor performed with respect to large aircraft mainframes, large aircraft engine equipment, and large aircraft accessories, when the repair and refurbishment services on the mainframes, equipment, and accessories are initiated, contracted, performed, or completed in or by an authorized large aircraft service facility, including, but not limited to, repair and refurbishment service labor performed by an authorized large aircraft service facility pursuant to the terms of guaranty, warranty, or service contracts. This bill expands the exemptions described above beyond just large aircraft and applies the exemptions to any authorized aircraft service facilities or affiliates of such facilities. This bill clarifies that "aircraft "" includes both airplanes and helicopters, regardless of weight."