House Bill 164 Heads to Governor

ATLANTA — House Bill 164, introduced by state Representative Alex Atwood (R-Brunswick), received final passage in the Senate on Wednesday, March 20, 2013, and will now go to the Governor for consideration. HB 164 would extend an existing sales tax exemption for aviation parts used to repair and maintain out-of-state airplanes that is scheduled to automatically expire on July 1, 2013.

“HB 164 was thoroughly vetted in both the House and Senate,” said Rep. Atwood. “I am truly grateful to my all my House colleagues and the Georgia senators for recognizing the true benefit of this legislation in promoting the development of the aviation industry and associated jobs in Glynn County and throughout the state of Georgia.”

House Bill 164 extends the expiration date to July 1, 2015, for a state law that exempts engines, parts, equipment, or other personal property used in the maintenance or repair of out-of-state aircraft from Georgia’s sale and use taxes. In the six years since its original enactment, the exemption has successfully bolstered the aviation service industry and created jobs in Atlanta, Macon, Augusta, Savannah, and Brunswick, as well as other parts of the state.

Other states, including Florida and Alabama, have enacted similar tax exemptions. Of the states with an active aviation industry, only three have automatic expirations for their exemptions.
Georgia’s sales and use tax exemption for aviation parts has been in effect since 2007. HB 164 would renew and extend the tax exemption for a third time.

For more information about HB 164, please click here.

Representative Alex Atwood represents the citizens of District 179, which includes portions of Glynn County. He was elected into the House of Representatives in 2010, and currently serves as the Vice Chair of Juvenile Justice, and as the Secretary of Public Safety and Homeland Security. He also serves on the Appropriations, Insurance, and Judiciary Non-Civil committees.