SB83 Alabama 2012 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Vivian Davis Figures

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

SB83 would exempt the state sales tax for parts, components, and systems used in converting, reconfiguring, or maintaining transport-category aircraft, with no local tax exemption unless local law allows it.

What This Bill Does

It amends Alabama's sales tax rules to exempt the gross proceeds from the sale of parts, components, and systems that become part of a certified transport-category aircraft during conversion, reconfiguration, or maintenance. The exemption applies to state sales tax but does not automatically apply to local sales taxes unless local law or a local government resolution provides an exemption. Violations of the exemption provisions carry penalties, and the act becomes effective for the fiscal year starting October 1, 2012.

Who It Affects

• Airlines, aircraft operators, maintenance providers, and suppliers of parts and systems would benefit from reduced state sales tax on eligible items used for converting, reconfiguring, or maintaining transport-category aircraft.
• Local governments and local taxpayers would see limited or no local sales tax exemption unless local law or a local governing body resolution provides one.

Key Provisions

• Adds a state sales tax exemption in 40-23-4(a)(46) for parts, components, and systems that become part of a certified transport-category aircraft undergoing conversion, reconfiguration, or general maintenance.
• The exemption applies to the state sales tax but not to local sales tax unless exempted by local law or by the adoption of a resolution by the local governing body prior to or after the act's effective date.
• Effective for the fiscal year beginning October 1, 2012.
• Violations of this section are punishable by a fine of $500 to $2,000 and imprisonment of 6 months to 1 year in the county jail.
• The act is severable, and conflicting laws are repealed or amended as described in the bill.

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

Subjects

Aircraft