New York State Department of Taxation and Finance
Office of Tax Policy Analysis
Taxpayer Guidance Division
November 5, 2009
Sales and Use Tax Exemption Related to the Repair and Maintenance of
Aircraft Made Permanent
Recently enacted legislation (Chapter 204 of the Laws of 2009) made permanent the state
and local sales and use tax (sales tax) exemption related to the repair and maintenance of aircraft.
This exemption was originally provided for by Chapter 60 of the Laws of 2004. Without this
legislation, the exemption would have expired on December 1, 2009.
This exemption applies to sales of:
• the service of installing tangible personal property in aircraft; and
• the services of maintaining, servicing, and repairing aircraft.
The exemption also applies to:
• tangible personal property purchased by a person providing the services described
above, provided the property becomes a physical component part of the aircraft, or is a
lubricant applied to the aircraft; and
• the service of storing aircraft if provided by a person in conjunction with and during the
rendering of a service described above.
(See Tax Law section 1115(dd).)
For further information on this exemption, see TSB-M-04(8)S, Summary of 2004 Budget
Legislation and Other Recently Enacted Legislation Relating to Sales and Compensating Use
NOTE: A TSB-M is an informational statement of existing department policies or of
changes to the law, regulations, or department policies. It is accurate on the date
issued. Subsequent changes in the law or regulations, judicial decisions, Tax
Appeals Tribunal decisions, or changes in department policies could affect the
validity of the information presented in a TSB-M.
W A Harriman Campus, Albany NY 12227