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Bills · 2013-2014 Regular Session

AB 438

Died at session end Official bill text Atom feed

Relating to: the sales and use tax exemption for aircraft parts, maintenance, and labor. (FE)

Aviation Sales tax — Exemption

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, the sale of aircraft, including accessories, attachments, fuel,

and parts, is exempt from the sales and use tax if the aircraft is sold to a person who

uses the aircraft as a certified or licensed carrier in interstate or foreign commerce

or sold to and used by a foreign government. Also, under current law, the sale of

aircraft is exempt from the sales and use tax, if the aircraft is sold to persons who are

not state residents and the aircraft is removed from this state. Repair and

maintenance services performed on all such aircraft are also exempt from the sales

and use tax.

This bill exempts the sale of aircraft parts from the sales and use tax, regardless

of how the aircraft is used. In addition, the bill exempts the repair and maintenance

of all aircraft and aircraft parts from the sales and use tax.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: A. Ott (R) , Bernard Schaber (D) , Bernier (R) , Bies (R) , Hintz (D) , Kahl (D) , Kaufert (R) , Kuglitsch (R) , Murphy (R) , Ohnstad (D) , Pridemore (R) , Sanfelippo (R) , Sinicki (D) , Steineke (R) , Thiesfeldt (R) , Tittl (R) , Wachs (D)

7 cosponsors

Barca (D) , Cowles (R) , Ellis (R) , Farrow (R) , Grothman (R) , Gudex (R) , Lasee (R)

Votes

Assembly: Report passage recommended by Committee on Ways and Means, Ayes 10, Noes 0

Passed 10–0 Feb 7, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Mar 7, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Oct 17, 2013 · Assembly

    Introduced by Representatives Steineke, Kaufert, Hintz, Sinicki, Murphy, Kahl, Bies, A. Ott, Bernard Schaber, Pridemore, Sanfelippo, Kuglitsch, Tittl, Ohnstad, Wachs, Bernier and Thiesfeldt; cosponsored by Senators Ellis, Lasee, Gudex, Cowles, Grothman and Farrow

  2. Oct 17, 2013 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Oct 30, 2013 · Assembly

    Fiscal estimate received

  4. Nov 21, 2013 · Assembly

    Public hearing held

  5. Feb 6, 2014 · Assembly

    Executive action taken

  6. Feb 7, 2014 · Assembly

    Report passage recommended by Committee on Ways and Means, Ayes 10, Noes 0

  7. Feb 7, 2014 · Assembly

    Referred to Joint Committee on Finance

  8. Feb 13, 2014 · Assembly

    Representative Barca added as a coauthor

  9. Feb 13, 2014 · Assembly

    Report of joint survey committee on Tax Exemptions requested

  10. Feb 18, 2014 · Assembly

    Report of joint survey committee on Tax Exemptions received

  11. Feb 19, 2014 · Assembly

    Executive action taken

  12. Mar 7, 2014 · Assembly

    Report passage recommended by Joint Committee on Finance, Ayes 15, Noes 0

  13. Mar 7, 2014 · Assembly

    Referred to Committee on Rules

  14. Apr 8, 2014 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1