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
FY2018
FY2019
FY2020
FY2021
FY2022
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="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(uu) and (vv)</a>
18.9
20.0
21.2
22.4
23.7
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