Outside Section 18
(A) The definition of "Tangible personal property" in section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence:- A transfer of an interest in an aircraft may be considered a transfer of tangible personal property under rules determined by the commissioner.
(B) Section 6 of said chapter 64H, as so appearing, is hereby amended by striking out paragraph (v v).
(C) Section 7 of chapter 64I of the General Laws, as so appearing, is hereby amended by striking out paragraph (e).
(D) This section shall take effect on August 1, 2010.
This section repeals the sales and use tax exemptions for aircraft. It leaves in effect the exemption for aircraft parts.
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