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)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exempt Products/Services
3.112
Exemption for Aircraft & Aircraft Parts
Airplanes, helicopters, gliders and other aircraft are exempt from sales tax. Parts used exclusively for the repair of aircraft are also exempt.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(uu) and (vv)</a>; <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64i/Section7" target="_blank">M.G.L. c. 64I, § 7(d) and (e)</a>
23.8
24.5
25.2
25.9
26.7
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