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AL HB279
Bill
Status
5/7/2013
Primary Sponsor
Mac McCutcheon
Click for details
AI Summary
HB279 Summary
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Provides refunds of excise tax paid on aviation jet fuel purchased by air carriers conducting scheduled all-cargo operations engaged in international flights through a monthly application process to the department.
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Exempts from sales tax purchases of aviation jet fuel made by air carriers conducting scheduled all-cargo operations engaged in international flights.
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Exempts from use tax the storage, use, or consumption of aviation jet fuel used by air carriers conducting scheduled all-cargo operations engaged in international flights.
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Defines key terms including "air carrier," "all-cargo operations," "international commerce," and "international flights" for purposes of the exemptions and refunds.
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Makes the provisions retroactive to October 1, 2012 and effective immediately upon passage and approval.
Legislative Description
Taxation, aviation jet fuel purchased by international cargo air carriers, refund for excise tax paid on purchases of aviation jet fuel by exemption from sales and use tax, Secs. 40-17-329, 40-23-4, 40-23-62 am'd.
Taxation
Last Action
Delivered to Governor at 12:20 p.m. on May 7, 2013.
5/7/2013