HB39 Alabama 2012 Session

Summary

Primary Sponsor

Mike Millican

Republican

Co-Sponsors

Blaine GalliherTerri CollinsPaul W. LeeApril WeaverBarry MooreMac ButtramKurt WallaceDonnie ChesteenKen JohnsonJim PattersonPaul BeckmanAllen FarleyGreg WrenHoward SanderfordMike HillVictor GastonJack WilliamsHarry ShiverJoe FaustChad FincherAlan BakerSteve McMillanJamie IsonJim BartonSteve ClouseBarry MaskDavid Sessions

Session

Regular Session 2012

Title

Aircraft, certain, any parts, components, and systems used in the conversion, reconfiguration, or maintenance of, exempt from sales tax, not applicable to local sales tax unless approved, Sec. 40-23-4 am'd.

Summary

HB39 would exempt state sales tax on parts, components, and systems used in converting, reconfiguring, or maintaining transport-category aircraft, with local tax exemptions only if local law or a local governing body resolution approves.

What This Bill Does

The bill adds a state sales tax exemption for parts and systems used in converting, reconfiguring, or maintaining aircraft certified as transport-category airplanes. The exemption applies to the state tax but does not automatically apply to local sales taxes unless a local law or resolution exempts it. It takes effect for the fiscal year starting October 1, 2012 and continues thereafter.

Who It Affects

• Aircraft owners, operators, and maintenance providers in Alabama who perform conversion, reconfiguration, or maintenance on transport-category aircraft would pay less state sales tax on related parts and systems.
• Local governments and taxpayers, since local sales tax exemptions would require local laws or resolutions to apply, potentially affecting local tax revenue.

Key Provisions

• Exempts gross proceeds from the sale of parts, components, and systems used in the conversion, reconfiguration, or maintenance of an aircraft certified as a transport-category airplane from Alabama state sales tax.
• The exemption applies to state sales tax only; it shall not apply to local sales tax unless exempted by local law or the adoption of a resolution by the local governing body.
• Effective date: the act becomes effective for the fiscal year beginning October 1, 2012, and continues thereafter.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Aircraft