Alabama – Exemption for Parts Used in Aircraft Conversion, Reconfiguration, and Maintenance

SALT Report 2488 – The Alabama State Legislature enacted legislation that provides an exemption from use tax for any parts, components, and systems that will become a part of a fixed or rotary wing military aircraft or certified transport category aircraft that is converted, reconfigured, or requires general maintenance so long as the address that is used to register the aircraft with the FAA is not in Alabama. However, this exemption does not apply to any local use taxes unless already exempted by a local law or is subsequently approved by the local governing body.

This exemption is effective retroactively to October 1, 2012 and ending May 30, 2022.

For Further Information

Alabama State Legislature – House Bill 216, Laws 2013