HB604 Alabama 2013 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Co-Sponsors

Steve ClouseDonnie Chesteen

Session

Regular Session 2013

Title

Sales and use tax, aircraft conversion, exemption for ground support equipment and vehicles, Sec. 40-9-25.19 added

Summary

HB604 would create a temporary sales and use tax exemption in Alabama for ground support equipment and vehicles used in converting or maintaining certain aircraft, when the aircraft's FAA registration address is not in Alabama.

What This Bill Does

It adds a sales and use tax exemption for gross receipts or gross proceeds from the sale or storage, use, or consumption of ground support equipment and vehicles used in conversion, reconfiguration, or general maintenance of fixed or rotary wing military aircraft or certified transport category aircraft in Alabama, provided the aircraft’s FAA registration address is outside the state. The exemption applies to state, county, and municipal taxes but not to local taxes unless local law or a local government resolution allows it. The exemption is temporary, running from the act’s effective date until May 30, 2022, unless extended by joint resolution, and becomes law immediately after the governor signs it.

Who It Affects

• Aircraft owners/operators whose aircraft are registered outside Alabama and undergo conversion, reconfiguration, or maintenance in Alabama, who would benefit from the tax exemption on related ground support equipment and services.
• Sellers and providers of ground support equipment and vehicles used in such aircraft work, who would be affected by the exemption on their sales or services.
• Local governments in Alabama, since the exemption interacts with local sales taxes and would depend on local laws or resolutions to apply locally.

Key Provisions

• Creates Section 40-9-25.19 to provide a sales and use tax exemption for ground support equipment and vehicles used in connection with certain aircraft in Alabama.
• Exemption applies to gross receipts or gross proceeds from sale or storage, use, or consumption, with the condition that the aircraft’s FAA registration address is not in Alabama.
• Exemption covers state, county, and municipal taxes, but not local taxes unless exempted by local law or approved by local resolution.
• Temporary applicability from the act’s effective date through May 30, 2022, unless extended by joint resolution.
• Applicable aircraft types: fixed or rotary wing military aircraft or certified transport category aircraft undergoing conversion, reconfiguration, or general maintenance.

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

Subjects

Taxation