Amendment #437 to H4200

Sales tax exemption on aircrafts and aircraft parts

Ms. Atkins of Concord moves to amend the bill by adding the following 3 sections:

“SECTION XX.  The definition of “Tangible personal property” in section 1 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following sentence:- The commissioner may, by regulation, provide rules for considering the transfer of an interest in an aircraft a transfer of tangible personal property.

SECTION XY. Section 6 of said chapter 64H, as appearing in the 2014 Official Edition, is hereby amended by striking out paragraphs (uu) and (vv).

SECTION XZ. Section 7 of chapter 64I of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out paragraphs (d) and (e).”.