Signed by Governor Jim Justice, Jr.

Vote Smart's Synopsis:

Vote to pass a bill that exempts aircraft maintenance costs from consumer sales and service taxation.

Highlights:

• Establishes the following as exempt from consumer sales and service taxes (Sec.11-15-9t a):

• The sale of aircraft repair, remodeling, and maintenance services; and

• The sale of repair, remodeling and maintenance to an engine or another part of the aircraft;

• The sale of tangible personal property that is permanently attached to an aircraft as part of the repair, remodeling and maintenance process; and

• The sale of machinery, tools, and equipment used in the repair, remodeling and maintenance process.

• Specifies that any person who qualifies for this exemption should first pay the tax vendor, then apply to the Tax Commissioner for a refund or credit (Sec. 11-15-9t b).

• Requires the Tax Commissioner to create and propose emergency rules for legislative approval regarding eligibility requirements for this exemption (Sec. 11-15-9t c).

• Specifies the following exemption applies to sales made after September 1st, 2021 (Sec. 11-15-9t d).

Full Bill Text