HJR5 Alabama 2021 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Session

Regular Session 2021

Title

Sales and use tax, aircraft refurbishing, exemption for parts used, extended after May 2022.

Summary

HJR5 extends Alabama's sales and use tax exemption for parts used in refurbishing aircraft in Alabama beyond May 2022.

What This Bill Does

If enacted, it extends the current exemption from sales tax on parts, components, and systems used in refurbishing certain aircraft (military or certified transport category) when the aircraft's FAA registration address is not in Alabama, and it extends the related use tax exemption as well. The extension keeps these tax breaks in place beyond May 30, 2022 unless the Legislature later amends or revokes them. Local sales tax treatment remains governed by local law or resolutions—the exemption does not automatically apply to local taxes unless locally exempted. Overall, the bill maintains the existing exemption framework to support Alabama's aircraft refurbishing industry.

Who It Affects

• Alabama-based aircraft refurbishing businesses and parts suppliers that would save on sales/use taxes for qualifying refurbishment parts.
• Local taxing authorities in Alabama, whose ability to collect local sales tax on these parts depends on local laws or approved resolutions.

Key Provisions

• Extends the exemption from the sale of parts, components, and systems used in refurbishing certain aircraft (fixed/rotary wing military aircraft or certified transport category aircraft) with FAA registration address not in Alabama, extending the period beyond the originally scheduled May 30, 2022 sunset.
• Extends the conforming use tax exemption by keeping the use tax exemption in place for these parts, as incorporated by reference through Section 40-23-62(3), so the same treatment applies to use tax.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolutions, Legislative