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§ 11-237. Aircraft parts and equipment

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2020

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: July 1, 2020
MD Code, Tax - General, § 11-237
§ 11-237. Aircraft parts and equipment
Currentness
In general
(a) The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:
(1) has a maximum gross takeoff weight of less than 12,500 pounds; or
(2)(i) has a maximum gross takeoff weight of 12,500 pounds or more; and
(ii) is primarily used in interstate or foreign commerce.
Annual report
(b) On or before December 31 each year, the Comptroller shall report to the General Assembly, in accordance with § 2-1257 of the State Government Article, on:
(1) the amount of sales and use tax revenue lost from the exemption under this section; and
(2) any change to the number of aviation technicians employed in the State as a result of the exemption under this section.

Credits

Added by Acts 2020, c. 638, § 1, eff. July 1, 2020.
MD Code, Tax - General, § 11-237, MD TAX GENERAL § 11-237
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document