(1) In accordance
Code of Ala. 1975, sales of aircraft manufactured,
sold and delivered in Alabama that are not permanently domiciled in Alabama and
are removed from Alabama are not subject to Alabama sales tax.
An aircraft manufactured, sold and
delivered in Alabama shall be considered not permanently domiciled in Alabama
if either of the following non-exclusive conditions is true:
(a) The hanger, airstrip, or other housing
unit which the aircraft is intended to leave from and return to in the regular
course of use is located outside of Alabama, or
The buyer is an air carrier, foreign air
carrier or intrastate air carrier, as defined by Section 40101
of Title 49 of
the United States Code,
, and operating pursuant to Part
121 or Part 129, or conducting scheduled or unscheduled services pursuant to
Part 135; and the buyer's headquarters is not in Alabama on the date of
purchase of the aircraft.
(3) An aircraft manufactured, sold and
delivered in Alabama shall be considered removed from Alabama if the first
flight of the aircraft after delivery, excluding any intrastate flights for
post-delivery maintenance or modification work or for training in Alabama, is
planned for a destination outside of Alabama, provided that the foregoing is
not the exclusive method for showing removal of an aircraft from
Ala. Admin. Code r.
Administrative Monthly Volume XXXIII, Issue No. 10, July 31,
2015, eff. 8/21/2015.
Author: Rouen Reynolds
Code of Ala.