HJR5 Summary

• Extends the sales and use tax exemption for parts, components, and systems used in refurbishing fixed or rotary wing military aircraft and certified transport category aircraft in Alabama.

• Exemption originally established by Act 2012-185 was set to expire on May 30, 2022, unless extended by joint resolution.

• Exemption applies only when the aircraft's FAA registration address is not in Alabama and does not apply to local sales taxes unless previously exempted by local law or approved by local governing body resolution.

• Removes the sunset provision and extends the tax exemption indefinitely unless amended or revoked by future legislative action.

• Adopted by the House on February 9, 2021, and by the Senate on February 10, 2021.