1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in sales and use tax, further providing for 
11exclusions from tax.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 204 of the act of March 4, 1971 (P.L.6, 
15No.2), known as the Tax Reform Code of 1971, is amended by 
16adding clauses to read:

17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following:

19* * *

20(69) The sale at retail or use of aircraft parts, including 
21the maintenance and installation of such parts, exclusively in 

1repair, maintenance or rebuilding of aircraft or in overhauling 
2aircraft components. For purposes of this clause, the term 
3"aircraft" shall include a fixed-wing aircraft, powered 
4aircraft, tilt-rotor or tilt-wing aircraft, glider or unmanned 
5aircraft.

6(70) The sale at retail or use of fixed-wing aircraft, new
7or used.

8Section 2. This act shall take effect in 90 days.