Exemption from the Consumer Sales and Service Tax

3.1. The following sales are exempt from the consumer sales and service tax:

3.1.a. Sales of aircraft repair, remodeling and maintenance services when the services are to an aircraft operated under a fractional ownership program;

3.1.b. Sales of aircraft repair, remodeling and maintenance services when the services are to an engine or other component part of an aircraft operated under a fractional ownership program;

3.1.c. Sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft operated under a fractional ownership program, as part of the repair, remodeling or maintenance service; and

3.1.d. Sales of machinery, tools or equipment directly used or consumed exclusively in the repair, remodeling or maintenance of aircraft, aircraft engines or aircraft component parts for an aircraft operated under a fractional ownership program, or used exclusively in combination with the purposes specified in §11-15-9p(a) and the purposes specified in §11-15-9(a)(33) of this code.

3.2. This exemption applies to sales made on and after September 1, 2018.