Bill

Bill > H2484


MA H2484

Relative to the repeal of the sales tax exemption for aircraft


summary

Introduced
01/22/2019
In Committee
01/22/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to repeal certain tax exemptions for aircraft. Revenue.

AI Summary

This bill proposes to repeal the sales tax exemption for aircraft. Specifically, it would amend the definition of "Tangible personal property" in the General Laws to allow the Commissioner to provide rules for considering the transfer of an interest in an aircraft as a transfer of tangible personal property. Additionally, the bill would strike out the existing subsections that provide sales tax exemptions for aircraft.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Accompanied a study order, see H5128 (on 11/19/2020)

bill text


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