Legislation

Title: Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Extension of Sunset
Sponsored by: Senators Corderman, Bailey, Benson, Elfreth, Jackson, Jennings, King, McCray, Salling, and Zucker
Status: Approved by the Governor - Chapter 958
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Repealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of the exemption from June 30, 2025, to June 30, 2030.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0557

Bill File Type: Regular

Effective Date(s): July 1, 2024

History

Legislation History
Chamber Senate Calendar Date 1/25/2024 Legislative Date 1/25/2024 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset Proceedings
Chamber Senate Calendar Date 1/29/2024 Legislative Date 1/29/2024 Action Hearing 2/07 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/14/2024 Legislative Date 2/14/2024 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/15/2024 Legislative Date 2/10/2024 Action Favorable with Amendments {343221/1 Adopted Proceedings 26 Click to view Recorded Media
Chamber Senate Calendar Date 2/15/2024 Legislative Date 2/10/2024 Action Second Reading Passed with Amendments Proceedings 26 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset Proceedings
Chamber Senate Calendar Date 2/20/2024 Legislative Date 2/12/2024 Action Third Reading Passed (45-0) Proceedings 28 Click to view Recorded Media
Chamber House Calendar Date 2/21/2024 Legislative Date 2/21/2024 Action Referred Ways and Means Proceedings 31 Click to view Recorded Media
Chamber House Calendar Date 3/07/2024 Legislative Date 3/07/2024 Action Hearing 3/21 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/01/2024 Legislative Date 4/01/2024 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/01/2024 Legislative Date 3/17/2024 Action Favorable with Amendments {743225/1 Adopted Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/01/2024 Legislative Date 3/17/2024 Action Second Reading Passed with Amendments Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/04/2024 Legislative Date 3/22/2024 Action Third Reading Passed (135-3) Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2024 Legislative Date 3/22/2024 Action Senate Concurs House Amendments Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2024 Legislative Date 3/22/2024 Action Third Reading Passed (45-0) Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2024 Legislative Date 3/22/2024 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset Proceedings
Chamber Post Passage Calendar Date 5/16/2024 Legislative Date 5/16/2024 Action Approved by the Governor - Chapter 958 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Extension of Sunset Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/25/2024	1/25/2024	First Reading Budget and Taxation
			Text - First - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset
Senate	1/29/2024	1/29/2024	Hearing 2/07 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/14/2024	2/14/2024	Favorable with Amendments Report by Budget and Taxation
Senate	2/15/2024	2/10/2024	Favorable with Amendments {343221/1 Adopted	26 Click to view Recorded Media
Senate	2/15/2024	2/10/2024	Second Reading Passed with Amendments	26 Click to view Recorded Media
			Text - Third - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset
Senate	2/20/2024	2/12/2024	Third Reading Passed (45-0)	28 Click to view Recorded Media
House	2/21/2024	2/21/2024	Referred Ways and Means	31 Click to view Recorded Media
House	3/07/2024	3/07/2024	Hearing 3/21 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/01/2024	4/01/2024	Favorable with Amendments Report by Ways and Means
House	4/01/2024	3/17/2024	Favorable with Amendments {743225/1 Adopted	56 Click to view Recorded Media
House	4/01/2024	3/17/2024	Second Reading Passed with Amendments	56 Click to view Recorded Media
House	4/04/2024	3/22/2024	Third Reading Passed (135-3)	61 Click to view Recorded Media
Senate	4/05/2024	3/22/2024	Senate Concurs House Amendments	67 Click to view Recorded Media
Senate	4/05/2024	3/22/2024	Third Reading Passed (45-0)	67 Click to view Recorded Media
Senate	4/05/2024	3/22/2024	Passed Enrolled
			Text - Enrolled - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Sunset
Post Passage	5/16/2024	5/16/2024	Approved by the Governor - Chapter 958
			Text - Chapter - Sales and Use Tax Exemption - Aircraft Parts and Equipment - Repeal of Reporting Requirement and Extension of Sunset

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