Pennsylvania Excludes Aircraft Parts and Repair/Maintenance Services from Sales/Use Tax

State and Local Tax

By Jack Stewart

Last week Governor Corbett signed a tax bill that contains a new exclusion from sales tax for aircraft parts, components and services to aircraft in Pennsylvania. The law change is intended to keep Pennsylvania aircraft owners from purchasing replacement parts and services in others states that exempt these transactions.

Effective October 7, 2013, aircraft owners should no longer be paying sales/use tax on the purchase of aircraft parts and repair/maintenance services in Pennsylvania.

Should you have any questions regarding the exclusion, please contact your State and Local Tax consultant.

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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.

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