Missouri Aircraft Sales Tax Exemption – SB930

AUTHOR: Crystal Fontaine

Each of us takes for granted everyday such simple things as driving to the store or flying towards that summer destination.  We are surrounded by means of transportation, or should I say machines of transport everywhere we go. Today, prices are outrageous concerning these machines and regulations pop up everywhere. Nevertheless, without them, I believe we would not know what to do with ourselves. Bill SB 930 deals with these modes of transport and their regulations.

Under the bill, SB 930 states that materials purchased for the repair, maintenance, or manufacture of aircraft that are used as general carriers of people and property will be exempt from local and state sales tax. Along with this exemption, the Aviation Trust Fund has a new cap of $10 million that may be credited from generated jet fuel sales tax. The act also allows the use of $2 million from the Aviation Trust Fund to be employed towards the study and promotion of extended domestic or international commercial service and to aid sponsors who partake in the federally financed air service program supporting intrastate service. According to the act, there must be at least $6 million in the fund from the previous year before the fund can be utilized for the objectives mentioned above.

In addition to aviation, the bill recommends certain criteria for everyday road vehicles. The bill proposes a requirement for state patrol to establish a program that will certify local law enforcement concerning commercial motor vehicle laws. These measures are to meet any requirements established by the Commercial Vehicle Safety Alliance. As of January 1, 2009, only law enforcement officers who are certified may be able to conduct roadside inspections to determine compliance with commercial vehicle laws. However, those officers not certified in commercial vehicle laws can stop the vehicle if there is any visible defect that may cause harm to the public around them.

The act also proposes to remedy the latest Supreme Court ruling which asserted that a defendant’s previous plea of guilt may not be employed to enhance the penalty for the defendant’s new intoxication offense.  Under section 577.023, a previous verdict of guilt combined with a fine, imprisonment, and so forth may be treated as finding prior guilt for the purpose of enhancing punishment. Currently there is an ignition interlock device law for repeat DWI offenders. SB 930 aims for the law to be an administrative requirement that will be enforced by the Department of Revenue. Offenders must provide proof that their vehicles are equipped with these devices and the devices must be operational on all vehicles operated by the person for at least six months. The moral of this story is: Be Smart. Please don’t drink while driving.

In concluding, it is important to maintain and establish rules from the air to the ground. It is also our duty as citizens to recognize these rules and to stand by them.