Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1758

Introduced
2/16/23  

Caption

Relative to the repeal of the sales tax exemption for aircraft

Impact

If enacted, SB 1758 would directly affect airlines and businesses involved in the sale and leasing of aircraft, as these entities would now be responsible for paying sales tax on such transactions. This change may lead to increased operational costs for these businesses, potentially influencing their pricing strategies and financial planning. Additionally, it could impact the aircraft market in Massachusetts, making it less attractive for purchases without the tax exemption incentive.

Summary

Senate Bill 1758, introduced by Senator Michael J. Barrett, seeks to repeal the sales tax exemption for aircraft in Massachusetts. The proposed legislation aims to amend Chapter 64H of the General Laws by removing subsections that currently provide tax exemptions for aircraft sales. This move is positioned as an effort to increase state revenue through the taxation of aircraft transactions, which have historically been exempt from such sales tax obligations. Proponents argue that this could enhance public finances, contributing to better funding for state services.

Contention

The discussion around the repeal of the sales tax exemption could lead to contention among various stakeholders. Supporters of the bill highlight the potential for increased state revenue and a more equitable taxation system, asserting that high-value transactions involving aircraft should contribute to the state's financial resources. Conversely, opponents may argue that the repeal could discourage investment in aviation and related sectors in Massachusetts, or that it unfairly targets a niche market that employs many individuals. As the bill progresses, debates regarding economic implications and fairness of the tax policy will be crucial.

Companion Bills

MA H4727

Replaced by Study Order

Previously Filed As

MA S1923

To repeal the sales tax exemption for aircraft

MA S2102

Relating to public access to historical records

MA S1757

Exempting electric vehicle chargers from the sales tax

MA S1924

Increasing the excise tax rate for jet fuel

MA S2079

To set equal contracting conditions for electricity customers on basic service

MA S1965

Relating to public access to historical records

MA S1926

Exempting residential electric vehicle chargers from the sales tax

MA S2228

To set equal contracting conditions for electricity customers on basic service

Similar Bills

No similar bills found.