Certain sales and use tax exemptions repealer, deposit of revenue modifications, and conforming changes provisions

Summary

The bill removes several existing exemptions for aircraft sales and related equipment, so more transactions will be subject to the state sales tax. It shifts the tax revenue from the state airports fund to the state treasury, earmarking it for education purposes, and authorizes the commissioner of transportation to collect the tax on behalf of the revenue commissioner. The changes take effect for sales after June 30, 2026.

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