Alabama § 11-44C-94 Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft

Alabama Statutes

§ 11-44C-94 — Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft

Alabama § 11-44C-94

Title 11Counties and Municipal Corporations

Ch. 44CGovernment of Class 2 Municipalities

This text of Alabama § 11-44C-94 (Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-44C-94 (2026).

Text

(a)In Class 2 municipalities, the gross proceeds from the sale or sales of materials or supplies to any person for the use in fulfilling a contract for the painting, repair, conversion, modification, or reconditioning of aircraft of 30,000 pounds gross weight or greater shall be exempt from municipal sales and use tax. Notwithstanding the foregoing, the exemption provided in this section shall only apply to those materials and supplies which enter into and become a component part of those aircraft.

(b)The exemption provided in this section shall be applicable to all sales occurring on and after October 1, 2003.

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(a) In Class 2 municipalities, the gross proceeds from the sale or sales of materials or supplies to any person for the use in fulfilling a contract for the painting, repair, conversion, modification, or reconditioning of aircraft of 30,000 pounds gross weight or greater shall be exempt from municipal sales and use tax. Notwithstanding the foregoing, the exemption provided in this section shall only apply to those materials and supplies which enter into and become a component part of those aircraft.
(b) The exemption provided in this section shall be applicable to all sales occurring on and after October 1, 2003.