Report Title:

General Excise Tax Exemption; Aircraft Maintenance

 

Description:

Provides general excise tax exemption for maintenance of aircraft galley carts and cargo containers.

 


THE SENATE

S.B. NO.

1009

TWENTY-FOURTH LEGISLATURE, 2007

 

STATE OF HAWAII

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO GENERAL EXCISE TAX.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Section 237-24.9, Hawaii Revised Statutes, is amended by amending the definition of "maintenance" in subsection (b) to read as follows:

     ""Maintenance" means the upkeep of aircraft engines, hydraulic and electrical systems, galley carts, cargo containers, and all other components which are an integral part of an aircraft, but does not include refueling, janitorial services or cleaning, restocking of aircraft and passenger supplies, or loading or unloading of cargo and passenger baggage."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on July 1, 2007.

 

INTRODUCED BY:

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