| Vote Recommendation | Economic Freedom | Property Rights | Personal Responsibility | Limited Government | Individual Liberty |
|---|---|---|---|---|---|
| Neutral | Neutral | Neutral | Neutral | Neutral | Neutral |
Relating to the sales and use tax exemption for certain aircraft.
No significant fiscal implication to the State is anticipated.
SB 1214 would amend eligibility requirements related to the sales and use tax exemption for aircraft used for agriculture purposes. Currently, eligibility is limited to aircraft that travel 30 miles or less to perform the agricultural service. This bill would repeal that mileage limitation and allow an exempt aircraft to travel any distance in order to perform agricultural service and remain exempt.
While we oppose preferential tax exemptions of this sort and would prefer the exemption be abolished, we do not view repeal of the mileage cap eligibility requirement as a significant expansion which we would oppose. We remain neutral on SB 1214.