Airline companies that transport people or property in regular, intermittent, or irregularly scheduled flights, may purchase air flight equipment exempt from sales tax.
Air flight equipment includes:
- Flight simulators
- Parts necessary for the repair and maintenance of air flight equipment
Note: This exemption does not apply to airplanes with a gross weight of less than 30,000 pounds that are used on intermittent or irregularly scheduled flights. Starting Jan. 1, 2018, the air flight equipment exemption does not apply to aircraft with a maximum takeoff weight of less than 30,000 pounds.
For more information, see the Aircraft Industry Guide.