AL HB444

Amends Alabama Code Section 40-23-4 to add a new sales tax exemption for parts, components, systems, supplies, and ancillary items used in the conversion or refurbishing of commercial passenger aircraft with a seating capacity of 50 seats or more.

The exemption does not apply to local sales taxes unless previously exempted by local law or approved by local governing body resolution.

Establishes penalties for violations including fines of $500 to $2,000 and imprisonment of 6 months to 1 year in county jail.

Includes severability clause ensuring that if any provision is declared invalid or unconstitutional, the remaining provisions remain in effect.

Becomes effective immediately upon passage and gubernatorial approval or upon otherwise becoming law.