Airplanes, helicopters, balloons and other aircraft are exempt from sales tax. Also exempt are parts used exclusively for the repair of aircraft.
Origin: M.G.L. c. 64H, § 6(uu) and (vv)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exempt Products/Services
3.112
Exemption for Aircraft & Aircraft Parts
Airplanes, helicopters, balloons and other aircraft are exempt from sales tax. Also exempt are parts used exclusively for the repair of aircraft.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(uu) and (vv)</a>
16.8
17.8
18.9
20.0
21.2
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