Form Tsb-M-09(18)s - Sales And Use Tax Exemption Related To The Repair And Maintenance Of Aircraft Made Permanent - New York State Department Of Taxation And Finance

ADVERTISEMENT

1
New York State Department of Taxation and Finance
TSB-M-09(18)S
Office of Tax Policy Analysis
Sales Tax
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
Taxes.
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

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Form Tsb-m-07(3)s - Sales And Use Tax Treatment Of Wood Pellets And Other Similar Products Used For Home Heating Purposes -new York State Department Of Taxation And Finance Form Tsb-m-07(3)s - Sales And Use Tax Treatment Of Wood Pellets And Other Similar Products Used For Home Heating Purposes -new York State Department Of Taxation And Finance Financial
Form Tp-402 - Estimated Payment Of Gift Tax And/or Request For Extension Of Time To File Gift Tax Return Form - New York State Department Of Taxation And Finance Form Tp-402 - Estimated Payment Of Gift Tax And/or Request For Extension Of Time To File Gift Tax Return Form - New York State Department Of Taxation And Finance Financial
Form Tp-402 - Estimated Payment Of Gift Tax And/or Request For Extension Of Time To File Gift Tax Return Form - New York State Department Of Taxation And Finance Form Tp-402 - Estimated Payment Of Gift Tax And/or Request For Extension Of Time To File Gift Tax Return Form - New York State Department Of Taxation And Finance Financial
Form Dtf-719-mn - Renewal Application For Registration Of Retail Dealers And Vending Machines For Sales Of Cigarettes And Tobacco Products - New York State Department Of Taxation And Finance Form Dtf-719-mn - Renewal Application For Registration Of Retail Dealers And Vending Machines For Sales Of Cigarettes And Tobacco Products - New York State Department Of Taxation And Finance Financial
Form Tsb-m-04(3)i, Tsb-m-04(1)s, Tsb-m-04(2)c - Office Of Tax Policy Analysis Technical Services Division 2004 - New York State Department Of Taxation And Finance Form Tsb-m-04(3)i, Tsb-m-04(1)s, Tsb-m-04(2)c - Office Of Tax Policy Analysis Technical Services Division 2004 - New York State Department Of Taxation And Finance Financial
Form Nyc-3360 - General Corporation Tax Report Of Change In Tax Base Made By Internal Revenue Service And/or New York State Department Of Taxation And Finance - New York City Department Of Finance Form Nyc-3360 - General Corporation Tax Report Of Change In Tax Base Made By Internal Revenue Service And/or New York State Department Of Taxation And Finance - New York City Department Of Finance Financial
Form Tsb-m-04(2)i - Supplemental Summary Of Personal Income Tax Legislative Changes Enacted 2004 -new York State Department Of Taxation And Finance Form Tsb-m-04(2)i - Supplemental Summary Of Personal Income Tax Legislative Changes Enacted 2004 -new York State Department Of Taxation And Finance Financial
Form St-140 - Individual Purchaser's Annual Report Of Sales And Use Tax - New York State Department Of Taxation And Finance - New York Form St-140 - Individual Purchaser's Annual Report Of Sales And Use Tax - New York State Department Of Taxation And Finance - New York Financial
Form Pt-102.3 - Diesel Motor Fuel - Summary Of Taxable Sales, Sales To Manufacturers For Use In Manufacturing And Sales To Railroads For Use As Railroad Diesel Form - New York State Department Of Taxation And Finance Form Pt-102.3 - Diesel Motor Fuel - Summary Of Taxable Sales, Sales To Manufacturers For Use In Manufacturing And Sales To Railroads For Use As Railroad Diesel Form - New York State Department Of Taxation And Finance Financial
Form St-101 - New York State And Local Annual Sales And Use Tax Return Form - New York State Department Of Taxation And Finance Form St-101 - New York State And Local Annual Sales And Use Tax Return Form - New York State Department Of Taxation And Finance Financial

Related Categories

Parent category: Financial
Download
Go