IL HB3902

Extends the sales and use tax exemption for aircraft parts, equipment, components, and consumable supplies used in modification, refurbishment, repair, or maintenance of aircraft from January 1, 2010 through December 31, 2024

Exemption applies only to FAA-certified repair stations with Class IV Rating operating under Part 145 of Federal Aviation Regulations, excluding commercial air carriers providing scheduled passenger service

Excludes materials and supplies used for aircraft engine or power plant modification, repair, or maintenance from the exemption

No credit or refund claims are allowed for taxes paid between January 1, 2015 and the effective date of this act due to previous disallowance of the exemption

Amends the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to implement these changes