SB2210 Summary

• Removes the exclusion for materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants from the aircraft exemption under the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

• Eliminates the restriction that the aircraft exemption applies only to persons holding an Air Agency Certificate with a Class IV Rating conducting operations under Federal Aviation Administration Part 145 regulations.

• Expands the aircraft exemption to apply more broadly to materials and supplies incorporated into aircraft during modification, refurbishment, completion, replacement, repair, or maintenance activities through December 31, 2024.

• Maintains the existing exclusion that the exemption does not apply to aircraft operated by commercial air carriers providing scheduled passenger air service under FAA Parts 121 or 129.

• Takes effect immediately upon becoming law.