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2003 SESSION

• | print version

HB 418 Aircraft sales and use tax; options for air charter service operators.

Introduced by: Harry J. Parrish | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Aircraft sales and use tax; options for certain air charter service operators. Allows any owner or operator of an aircraft that leases and uses such aircraft for charter service to (i) pay the sales and use tax at a rate of two percent on the sales price of the aircraft, or (ii) collect the tax at a rate of two percent on the gross receipts generated by the use of the aircraft through the charter service. Any aircraft subject to the tax subject to the gross receipts generated by its use in charter service that ceases to be used for charter service shall be subject to the tax on the sales price of the aircraft immediately.

FULL TEXT

• 01/09/02  House: Presented & ordered printed, prefiled 01/08/02 026235880  pdf | impact statement

HISTORY

• 01/09/02  House: Presented & ordered printed, prefiled 01/08/02 026235880
• 01/09/02  House: Referred to Committee on Finance
• 01/21/02  House: Assigned to Finance sub-committee: 2
• 02/04/02  House: Continued to 2003 in Finance (22-Y 0-N)
• 12/09/02  House: Left in Finance