AL HB604

Exempts sales and use of ground support equipment and vehicles from state, county, and municipal sales and use taxes when used for conversion, reconfiguration, or general maintenance of fixed or rotary wing military aircraft or certified transport category aircraft.

Exemption applies only if the aircraft's FAA registration address is not located in Alabama.

Exemption period runs from the effective date of the act through May 30, 2022, unless extended by joint resolution.

Local sales and use taxes are not exempted unless specifically exempted by local law or approved by local governing body resolution.

Act becomes effective immediately upon passage and gubernatorial approval.