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HOUSE DOCKET, NO. 353         FILED ON: 1/10/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2490

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Cory Atkins

_______________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the repeal of the sales tax exemption for aircraft.

_______________

PETITION OF:

 

Name:

District/Address:

Cory Atkins

14th Middlesex

Denise Andrews

2nd Franklin

Ruth B. Balser

12th Middlesex

Denise Provost

27th Middlesex

Timothy J. Toomey, Jr.

26th Middlesex

Tom Sannicandro

7th Middlesex


HOUSE DOCKET, NO. 353        FILED ON: 1/10/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2490

By Ms. Atkins of Concord, a petition (accompanied by bill, House, No. 2490) of Cory Atkins and others relative to the repeal of the sales tax exemption for aircraft.  Revenue. 

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2493 OF 2011-2012.]


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act relative to the repeal of the sales tax exemption for aircraft.
 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

              SECTION 1. Section 6 (vv) of Chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following after the word "aircraft" and before the period on Line 577:-
to certificated or licensed carriers of persons or property, for compensation or hire, in interstate or foreign commerce under authority of the laws of the United States or any foreign government, or sold to any foreign government for use by such government outside of this state, or sold to persons who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state
SECTION 2. Section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence at the end of the definition of "tangible personal property" at line 254:-
A transfer of an interest in an aircraft may be considered a transfer of tangible personal property under rules determined by the Commissioner.
SECTION 3. Subsection (e) of section 7 of chapter 64I of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following after the word "aircraft" and before the period at line 26:-
by certificated or licensed carriers of persons or property, for compensation or hire, in interstate or foreign commerce under authority of the laws of the United States or any foreign government, or sold to any foreign government for use by such government outside of this state, or sold to persons who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state
SECTION 4.  Sections 1, 2 and 3 shall take effect on August 1, 2013.

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