US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622GG.  AIRCRAFT. There is exempted from the taxes imposed by this
chapter:
    (1)  The sale, lease, purchase, or use of aircraft primarily used to
transport passengers or freight for hire. This exemption includes repair and
replacement materials and parts installed in or affixed or applied to, or
sold, leased or purchased to be installed in or affixed or applied to,
aircraft in connection with the remodeling, repair or maintenance of such
aircraft, but does not include tools and equipment utilized in performing such
remodeling, repair or maintenance;
    (2)  The sale, lease or purchase of aircraft for use outside this state by
nonresidents, even though delivery be made within this state, but only when:
    (a)  The aircraft will be taken from the point of delivery to a point
    outside this state;
    (b)  The aircraft will not be used in this state more than ninety (90)
    days in any twelve (12) month period.