SB83 Alabama 2012 Session
In Committee
Bill Summary
Sponsors
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.
Description
<p class="bill_description"> This bill would provide for a sales tax
exemption for any parts, components, and systems
used in the conversion, reconfiguration, or
maintenance of an aircraft certified as a transport
category airplane. The exemption would not apply to
a local sales tax unless an exemption is provided
by local law or by the adoption of a resolution of
the local governing body</p><p class="bill_entitled_an_act"> To amend Section 40-23-4, Code of Alabama 1975,
relating to sales tax exemptions, to exempt any parts,
components, and systems used in the conversion,
reconfiguration, or maintenance of an aircraft certified as a
transport category airplane; and providing that the exemption
shall not apply to a local sales tax unless exempted by local
law or the adoption of a resolution by the local governing
body.
</p>
Subjects
Aircraft
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 7, 2012 | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB83 Alabama 2012 Session - Introduced |