HB653 Alabama 2010 Session

Summary

Primary Sponsor

James O. Gordon

Democrat

Co-Sponsors

Jim BartonJamie IsonSteve McMillanAlan BakerChad FincherJoe FaustHarry ShiverVictor GastonRandy DavisJames E. BuskeyYvonne KennedySpencer Collier

Session

Regular Session 2010

Title

Class 2 municipalities, (Mobile), state sales and use tax, aircraft reconfiguration, parts exempt under certain conditions, retroactive effect

Summary

HB653 would exempt the state sales tax on the sale of parts used to convert or reconfigure certain large commercial aircraft in Class 2 municipalities, retroactively to 2008.

What This Bill Does

If enacted, the bill makes the gross proceeds from selling parts, components, and systems that become part of a commercial aircraft exempt from Alabama's state sales and use tax when the aircraft being converted originally had 50 or more seats. The exemption applies only in Class 2 municipalities and is retroactive to January 1, 2008. The bill also repeals conflicting laws to the extent they conflict with these provisions.

Who It Affects

• Aircraft parts suppliers and sellers, who would not collect state sales tax on eligible transactions involving parts used in conversions or reconfigurations.
• Airlines, aircraft owners, and contractors performing conversions or reconfigurations of large-capacity aircraft (50+ seats) within Class 2 municipalities, who would benefit from the tax exemption on eligible purchases; retroactive to 2008.

Key Provisions

• Exempts gross proceeds from sales and use tax for parts, components, and systems that become part of a commercial aircraft undergoing conversion/reconfiguration, if the aircraft originally had 50+ seats, in Class 2 municipalities.
• Applies retroactively to January 1, 2008.
• Repeals conflicting laws to the extent they conflict with these provisions.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Municipalities