Airplanes, helicopters, gliders and other aircraft are exempt from sales tax. Parts used exclusively for the repair of aircraft are also exempt.

Origin: M.G.L. c. 64H, § 6(uu) and (vv); M.G.L. c. 64I, § 7(d) and (e)

Item Number
FY2019
FY2020
FY2021
FY2022
FY2023
3.112
24.2
23.8
24.5
25.2
25.9
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