Virginia Senate Bill 942

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Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Introduced on January 6 2025 - 25% progression
Action: 2025-01-14 - Impact statement from TAX (SB942)
Pending: Senate Finance and Appropriations Committee
Text: Latest bill text (Introduced) [HTML]

Retail sales and use tax; aircraft components. Removes the July 1, 2025, sunset for the retail sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts. The bill also redefines a manned systems aircraft for purposes of the exemption to include aircraft with any maximum takeoff weight. Under current law, a manned systems aircraft is defined to include only aircraft with a maximum takeoff weight of at least 2,400 pounds.

Retail Sales and Use Tax; removes sunset for aircraft components.

Sen. Bill DeSteph [R]

Sen. Russet Perry [D]

Sen. Christie New Craig [R]

Date	Chamber	Action
2025-01-14	Senate	Impact statement from TAX (SB942)
2025-01-06	Senate	Referred to Committee on Finance and Appropriations
2025-01-06	Senate	Prefiled and ordered printed; Offered 01-08-2025 25102041D

Type	Source
Summary	https://lis.virginia.gov/bill-details/20251/SB942
Text	https://lis.virginia.gov/bill-details/20251/SB942/text/SB942
Supplement	https://lis.blob.core.windows.net/files/1020119.PDF