Senate File 619 H-1517 Amend Senate File 619, as amended, passed, and reprinted by 1 the Senate, as follows: 2 1. Page 64, after line 8 by inserting: 3 < DIVISION ___ 4 AIRCRAFT PARTS AND SERVICES SALES AND USE TAX EXEMPTION 5 Sec. ___. Section 423.3, subsections 74 and 76, Code 2021, 6 are amended to read as follows: 7 74. The sales price from the sale or rental of aircraft for 8 use in a scheduled interstate federal aviation administration 9 certificated air carrier operation. 10 76. The sales price from the sale or rental of tangible 11 personal property permanently affixed or attached as a 12 component part of the aircraft, including but not limited 13 to repair or replacement materials or parts; and the sales 14 price of all services used for aircraft repair, remodeling, 15 and maintenance services when such services are performed on 16 aircraft, aircraft engines, or aircraft component materials or 17 parts. For the purposes of this exemption, “aircraft” means 18 aircraft used in nonscheduled interstate federal aviation 19 administration certificated air carrier operation operating 20 under 14 C.F.R. ch. 1, pt. 135 the same as defined in section 21 328.1 . 22 Sec. ___. Section 423.3, subsection 75, Code 2021, is 23 amended by striking the subsection. > 24 2. By renumbering as necessary. 25 ______________________________ BRECKENRIDGE of Jasper -1- SF 619.2575 (1) 89 jm/jh 1/ 1 #1. #2.