Legislation

Title: Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Sponsored by: Senators Eckardt, Edwards, Peters, Salling, Serafini, and Zucker
Status: In the House - Hearing 3/20 at 1:00 p.m.
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the Comptroller to report to the General Assembly by December 31 each year on the amount of sales and use tax revenue lost from the exemption and any change to the number of aviation technicians employed in the State as a result of the exemption; terminating the Act after June 30, 2024; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB0065

Introduced in a prior session as: SB0212 Session: 2018 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2019

History

Legislation History
Chamber Senate Calendar Date 11/19/2018 Legislative Date 11/19/2018 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/09/2019 Legislative Date 1/09/2019 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Aircraft Parts and Equipment - Exemption Proceedings
Chamber Senate Calendar Date 1/03/2019 Legislative Date 1/03/2019 Action Hearing 1/17 at 1:45 p.m. Proceedings
Chamber Senate Calendar Date 1/07/2019 Legislative Date 1/07/2019 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/07/2019 Legislative Date 1/07/2019 Action Hearing 1/17 at 10:30 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 1/28/2019 Legislative Date 1/28/2019 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/29/2019 Legislative Date 1/29/2019 Action Favorable with Amendments {119431/1 Adopted Proceedings 15 Click to view Recorded Media
Chamber Senate Calendar Date 1/29/2019 Legislative Date 1/29/2019 Action Second Reading Passed with Amendments Proceedings 15 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Aircraft Parts and Equipment - Exemption Proceedings
Chamber Senate Calendar Date 1/31/2019 Legislative Date 1/31/2019 Action Third Reading Passed (44-3) Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/01/2019 Legislative Date 2/01/2019 Action Referred Ways and Means Proceedings 18 Click to view Recorded Media
Chamber House Calendar Date 3/08/2019 Legislative Date 3/08/2019 Action Hearing 3/20 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	11/19/2018	11/19/2018	Pre-filed
Senate	1/09/2019	1/09/2019	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Senate	1/03/2019	1/03/2019	Hearing 1/17 at 1:45 p.m.
Senate	1/07/2019	1/07/2019	Hearing canceled
Senate	1/07/2019	1/07/2019	Hearing 1/17 at 10:30 a.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	1/28/2019	1/28/2019	Favorable with Amendments Report by Budget and Taxation
Senate	1/29/2019	1/29/2019	Favorable with Amendments {119431/1 Adopted	15 Click to view Recorded Media
Senate	1/29/2019	1/29/2019	Second Reading Passed with Amendments	15 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Aircraft Parts and Equipment - Exemption
Senate	1/31/2019	1/31/2019	Third Reading Passed (44-3)	17 Click to view Recorded Media
House	2/01/2019	2/01/2019	Referred Ways and Means	18 Click to view Recorded Media
House	3/08/2019	3/08/2019	Hearing 3/20 at 1:00 p.m.

File Code

Subjects

Statutes