Sales & use tax-aircraft repair.

WORKING DRAFT
2006
STATE OF
WYOMING
06LSO-0308

HOUSE BILL
NO.
HB0093

Sales & use tax-aircraft repair.

Sponsored by: Representative
Representative(s) Illoway and Senator(s) Decaria

A BILL

for

AN ACT relating to taxation and revenue; providing for a sales and use tax exemption for aircraft repair as specified;
and
providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.

W.S. 39
‑
15
‑
105(a)(viii)(J) and 39
‑
16
‑
105(a)(viii)(B) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(J)

The sale of aircraft repair, remodeling or maintenance services

by a full-time
mechanic currently licensed or certified by the
federal aviation administration, or
at a federal aviation administration certified repair station including, but not limited to, repair or replacement materials or parts;

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(B)

The purchase of aircraft repair, remodeling or maintenance services

by a
full-time mechanic
currently licensed
or certified by the
federal aviation administration, or
at a federal aviation administration certified repair station including, but not limited to, repair or replacement materials or parts;

Section 2.

This act is effective July 1, 2006.

(END)

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HB0093