HB339 Alabama 2025 Session

Summary

Primary Sponsor

Prince Chestnut Representative

Democrat

Session

2025 Regular Session

Title

Taxation; certain aircraft and aircraft parts are exempt from sales, use, lease and ad valorem taxes

Description

Under existing law, the state imposes sales and use taxes upon the sale, storage, use, or other consumption of certain items within this state.

Counties and municipalities impose additional sales and use taxes. The sale of certain aircraft are exempt from these taxes.

This bill would exempt the sale, storage, use, or other consumption of certain general aviation aircraft and machinery or equipment installed on the aircraft from sales and use tax.

In addition, this bill would exempt aircraft and equipment from rental or lease taxes.

This bill would also exempt aircraft and equipment from ad valorem taxes.

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Subjects

Taxation & Revenue