AMENDED NOTICE 04-06
SALE OF AIRCRAFT REPAIR PARTS AND SERVICES
Beginning January 1, 2005, the sale of aircraft repair, modification
and replacement
parts and sales of services employed in the remanufacture, modification
and repair
of all aircraft, will be exempt from Kansas state and local sales
and compensating
use tax pursuant to 2004 Senate Bill 147.
interstate or foreign commerce, not sold to a foreign government, or not sold for use
outside the United States will remain subject to Kansas state and local sales tax,
unless the aircraft is sold and delivered in this state to a resident of another state,
the aircraft is not to be registered or based in this state, and the aircraft does not
remain in this state more than 10 days.
Taxpayer Assistance. If you have questions about this notice, please
contact the
department at (785) 368-8222. Copies of this notice are available
on our web site,
www.ksrevenue.org, or may be ordered by voice mail at (785) 296-4937.