H.B. 165
         SALES AND USE TAX EXEMPTIONS RELATING TO AIRCRAFT

house floor Amendments

Amendment 1 February 22, 2008 10:09 am



Representative Brad L. Dee proposes the following amendments:

1.    Page 1, Line 15 :    

             15              .    sales of parts
{   ,   }        and       equipment      {   , or supplies   } for aircraft; or


2.    Page 2, Line 57 through Page 3, Line 62 :    

             57          (5) sales of parts
{   [   } and      {   ]   }      {   ,   } equipment      {   , or supplies   }        :

    (a) by an establishment described in NAICS Code 336411, 336412, or 336413 of the 2002 North American Industry Classification Sytem of the federal Executive Office of the President, Office of Management and Budget; and
    (b)  
for:

             58          
{   (a)   }        (i)       installation in an aircraft [operated by common carriers in interstate or foreign

             59      commerce], including services relating to the installation of parts
{   ,   }        or       equipment      {   , or supplies   } in the

             60      aircraft;
             61          
{   (b)   }        (ii)       renovation of an aircraft; or

             62          
{   (c)   }        (iii)       repair of an aircraft;


3.    Page 12, Lines 363 through 364 :    

             363          (31) sales of aircraft
{   [   } manufactured in Utah      {   if sold for delivery and use outside Utah

             364      where a sales or use tax is not imposed, even if the title is passed in Utah  
}
{   ]   } ;


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