Oklahoma SB1400 combines sales tax exemptions for aircraft maintenance, manufacturing, and parts.

Oklahoma SB1400 amends the sales tax code to combine certain exemptions for aircraft maintenance, manufacturing, and parts. The bill specifies that sales of tangible personal property and services related to the construction, expansion, and maintenance of aircraft maintenance and manufacturing facilities are exempt from sales tax. This includes sales of aircraft engine repairs, modification, and replacement parts, aircraft frame repairs and modification, aircraft interior modification, and paint.

Oklahoma SB1400 combines sales tax exemptions for aircraft maintenance, manufacturing, and parts.

Oklahoma SB1400 amends the sales tax code to combine certain exemptions for aircraft maintenance, manufacturing, and parts. The bill specifies that sales of tangible personal property and services related to the construction, expansion, and maintenance of aircraft maintenance and manufacturing facilities are exempt from sales tax. This includes sales of aircraft engine repairs, modification, and replacement parts, aircraft frame repairs and modification, aircraft interior modification, and paint.