An Act To Enhance Economic Development in Maine's Aviation Industry

Sec. 1. 36 MRSA §1760, sub-§23-C, ¶B,  as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:

Sec. 2. 36 MRSA §1760, sub-§23-C, ¶C,  as amended by PL 2005, c. 618, §2 and affected by §5, is repealed.

Sec. 3. 36 MRSA §1760, sub-§45, ¶A-2,  as amended by PL 2007, c. 438, §45, is further amended to read:

Sec. 4. 36 MRSA §1760, sub-§45, ¶A-3,  as enacted by PL 2005, c. 519, Pt. EE, §1 and affected by §3, is repealed.

Sec. 5. 36 MRSA §1760, sub-§76,  as amended by PL 2003, c. 588, §11, is repealed.

Sec. 6. 36 MRSA §1760, sub-§88,  as enacted by PL 2005, c. 519, Pt. EE, §2 and affected by §3, is amended to read:

summary

Current law provides an exemption from sales tax for an aircraft that is purchased by a nonresident, that is purchased and used outside of Maine, that weighs over 6,000 pounds, that is propelled by a turbine engine or that is used by a Federal Aviation Administration classified 135 operator. Current law also provides a sales tax exemption for the sale or use of replacement or repair parts of an aircraft used by a scheduled airline.

This bill extends the sales tax exemption to all aircraft, regardless of where used, and also provides a sales tax exemption for parts that are used exclusively in the repair or significant overhauling of an aircraft.