Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2009

Governor's Budget Recommendation FY 2009

Outside Section 17



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Repeal Sales Tax Exemptions for Aircraft, Parts and Certain Pesticides

SECTION 17.   (A) The definition of "tangible personal property" in section 1 of chapter 64H of the General Laws, as appearing in the 2006 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) Subsection (p) of section 6 of chapter 64H of the General Laws, as so appearing, is hereby amended by striking out clause (3) and inserting in place thereof the following clause:-
(3) sales of fertilizer, including ground limestone, hydrated lime, seed inoculants and plant hormones, as well as other substances commonly regarded in the same category and for the same use, but not including any sales of pesticides, including insecticides, herbicides, fungicides, miticides and all materials registered with the Environmental Protection Agency as pesticides under Federal Insecticide, Fungicide and Rodenticide Act as well as other pesticides commonly regarded in the same category and for the same purpose except when purchased by a person licensed under chapter 132B or otherwise exempt under paragraph (r).

(C) Said section 6 of chapter 64H of the General Laws, as amended by section 12 of chapter 63 of the acts of 2007, is hereby further amended by striking out paragraphs (uu) and (vv).

(D) Section 7 of chapter 64I of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking out paragraphs (d) and (e).
 
 

Summary:
This section repeals the sales tax exemptions for aircraft and aircraft parts, and for pesticides except when purchased by farmers and licensed applicators.



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