SP0770, LD 1976, item 1, 123rd Maine State Legislature
An Act To Enhance Economic Development in Maine's Aviation Industry

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An Act To Enhance Economic Development in Maine's Aviation Industry
Be it enacted by the People of the State of Maine as follows:
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:
 
B. Semitrailers; and
Sec. 2. 36 MRSA §1760, sub-§23-C, ¶C,  as amended by PL 2005, c. 618, §2 and affected by §5, is repealed.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:
 
A-2. If the property is a snowmobile or all-terrain vehicle as defined in Title 12, section 13001 and the purchaser is an individual who is not a resident of the State; or
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 EE, §1 and affected by §3, is repealed.
Sec. 5. 36 MRSA §1760, sub-§76,  as amended by PL 2003, c. 588, §11, is repealed.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:
 
88. Aircraft and parts.   Sales or leases of aircraft ~~that weigh over 6,000 pounds, that are propelled by one or more turbine engines or that are in use by a Federal Aviation Administration classified 135 operator~~and sales of repair or replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components.
 
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.

SP0770, LR 3016, item 1, Signed on 2008-04-24 - First Special Session - 123rd Legislature, page