Aircraft Parts Exempt in Arkansas

Wednesday, July 12th, 2017

 
 
Close-up of an airplane propeller.
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Arkansas
Transportation

Arkansas ruled that commercial jet aircraft parts that are delivered into the state as part of an aircraft are exempt.

Sales of airplanes are taxable in Arkansas. However, parts and property purchased to be incorporated into a commercial jet aircraft are exempt.

The taxpayer purchased a commercial jet aircraft to break it down for parts. The aircraft was delivered to Arkansas and dismantled for its parts. Engines and other parts were removed from the aircraft and shipped out of Arkansas for use on other commercial aircraft.

The ruling determined that the exemption for aircraft parts applied. This was because the purpose of the purchase was not to purchase an aircraft but to purchase aircraft parts.

https://www.ttrus.com/sites/default/files/newspdf/20170630_1499899066.pdf


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