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An Act To Enhance Economic Development by Encouraging Job and Business Growth in Maine's Aviation Industry
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1760, sub-§23-C, ¶B, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:
 
B. Semitrailers; and
Sec. 2. 36 MRSA §1760, sub-§23-C, ¶C, as amended by PL 2005, c. 618, §2 and affected by §5, is repealed.
Sec. 3. 36 MRSA §1760, sub-§45, ¶A-2, as amended by PL 2007, c. 438, §45, is further amended to read:
 
A-2. If the property is a snowmobile or all-terrain vehicle as defined in Title 12, section 13001 and the purchaser is an individual who is not a resident of the State; or
Sec. 4. 36 MRSA §1760, sub-§45, ¶A-3, as amended by PL 2007, c. 691, §1 and affected by §2, is repealed.
Sec. 5. 36 MRSA §1760, sub-§88, as enacted by PL 2005, c. 519, Pt. EE, §2 and affected by §3, is amended to read:
 
88. Aircraft and parts.   Sales or leases of aircraft that weigh over 6,000 pounds, that are propelled by one or more turbine engines or that are in use by a Federal Aviation Administration classified 135 operatorand sales of repair or replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components.
Sec. 6. Retroactivity. This Act applies retroactively to July 1, 2008.
 
SUMMARY
Current law provides an exemption from sales tax for aircraft purchased or leased by a nonresident and immediately transported out of the State and for certain other specifically designated aircraft.
This bill expands the current exemption to include sales and leases of all aircraft by a person, regardless of the type of aircraft or the state of residency of the purchaser. This bill also exempts sales of repair and replacement parts used exclusively in aircraft and in the overhauling and rebuilding of aircraft.
The exemptions are retroactive to July 1, 2008.