Bill Text: IA SF2370 | 2021-2022 | 89th General Assembly | Enrolled
Bill Title: A bill for an act relating to aircraft, including special certificates issued to aircraft manufacturers, transporters, and dealers, and sales tax exemptions associated with aircraft, providing fees, making penalties applicable, and including effective date and applicability provisions. (Formerly SSB 3152.) Effective date: 06/30/2022, 07/01/2022. Applicability date: 06/30/2022.
Spectrum: Committee Bill
Status: (Passed) 2022-06-24 - Fiscal note. [SF2370 Detail]
Download: Iowa-2021-SF2370-Enrolled.html
Senate
File
2370
-
Enrolled
Senate
File
2370
AN
ACT
RELATING
TO
AIRCRAFT,
INCLUDING
SPECIAL
CERTIFICATES
ISSUED
TO
AIRCRAFT
MANUFACTURERS,
TRANSPORTERS,
AND
DEALERS,
AND
SALES
TAX
EXEMPTIONS
ASSOCIATED
WITH
AIRCRAFT,
PROVIDING
FEES,
MAKING
PENALTIES
APPLICABLE,
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
SPECIAL
CERTIFICATES
Section
1.
Section
328.28,
subsection
1,
Code
2022,
is
amended
to
read
as
follows:
1.
A
manufacturer
or
dealer
owning
an
aircraft
otherwise
required
to
be
registered
under
this
chapter
may
operate
the
aircraft
for
up
to
three
years
for
purposes
of
transporting,
testing,
demonstrating,
or
selling
the
aircraft
without
registering
the
aircraft,
upon
condition
that
a
special
certificate
be
obtained
by
the
owner
for
each
year
the
owner
operates
the
aircraft
as
provided
in
this
section
and
sections
328.29
through
328.33
.
Sec.
2.
Section
328.29,
Code
2022,
is
amended
to
read
as
follows:
328.29
Application
for
special
certificate
——
fee.
A
manufacturer,
transporter,
or
dealer
may,
upon
payment
of
a
one
four
hundred
dollar
fee,
make
application
to
the
department
upon
such
forms
as
the
department
may
prescribe
for
a
special
certificate.
The
applicant
shall
also
submit
Senate
File
2370,
p.
2
such
reasonable
proof
of
the
applicant’s
status
as
a
bona
fide
manufacturer,
transporter,
or
dealer
as
the
department
may
require.
Dealers
in
new
aircraft
shall
furnish
satisfactory
evidence
of
a
valid
franchise
with
the
manufacturer
or
distributor
of
such
aircraft
authorizing
such
dealership.
Sec.
3.
Section
328.32,
Code
2022,
is
amended
to
read
as
follows:
328.32
Expiration
of
special
certificate.
A
special
certificate
expires
at
midnight
on
June
30
October
31
,
and
a
new
special
certificate
for
the
ensuing
year
may
be
obtained
by
the
person
to
whom
the
expired
special
certificate
was
issued,
upon
application
to
the
department
and
payment
of
the
fee
provided
in
section
328.29
.
Sec.
4.
Section
328.34,
Code
2022,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
7.
That
the
person
making
application
for,
or
holding,
a
special
certificate
operated
an
aircraft
for
purposes
of
transporting,
testing,
demonstrating,
or
selling
the
aircraft,
without
registering
the
aircraft,
after
three
years
of
holding
a
special
certificate
for
the
aircraft
in
violation
of
section
328.28.
Sec.
5.
Section
328.36,
subsection
1,
Code
2022,
is
amended
to
read
as
follows:
1.
All
moneys
received
by
the
department
pursuant
to
section
sections
328.21
and
328.29
shall
be
deposited
into
the
state
aviation
fund
created
in
section
328.56
.
Sec.
6.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
June
30,
2022.
Sec.
7.
APPLICABILITY.
This
division
of
this
Act
applies
to
special
certificates
issued
by
the
department
of
transportation
that
are
valid
for
a
period
beginning
after
midnight
on
June
30,
2022.
Special
certificates
issued
by
the
department
of
transportation
that
are
valid
for
a
period
beginning
after
midnight
on
June
30,
2022,
but
beginning
before
midnight
on
October
31,
2022,
shall
expire
at
midnight
on
October
31,
2023,
and
the
validity
period
for
such
special
certificates
shall
count
as
only
one
year
for
purposes
of
section
328.28,
subsection
1,
as
amended
in
this
division
of
this
Act,
and
Senate
File
2370,
p.
3
section
328.34,
subsection
7,
as
enacted
in
this
division
of
this
Act.
DIVISION
II
SALES
AND
USE
TAX
EXEMPTIONS
Sec.
8.
Section
423.3,
subsection
76,
Code
2022,
is
amended
to
read
as
follows:
76.
The
sales
price
from
the
sale
of
tangible
personal
property
permanently
affixed
or
attached
as
a
component
part
of
the
aircraft,
including
but
not
limited
to
repair
or
replacement
materials
or
parts;
and
the
sales
price
of
all
services
used
for
aircraft
repair,
remodeling,
and
maintenance
services
when
such
services
are
performed
on
aircraft,
aircraft
engines,
or
aircraft
component
materials
or
parts.
For
the
purposes
of
this
exemption,
“aircraft”
means
aircraft
used
in
nonscheduled
interstate
federal
aviation
administration
certificated
air
carrier
operation
operating
under
14
C.F.R.
ch.
1,
pt.
135
the
same
as
defined
in
section
328.1
.
Sec.
9.
Section
423.3,
subsection
75,
Code
2022,
is
amended
by
striking
the
subsection.
______________________________
JAKE
CHAPMAN
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2370,
Eighty-ninth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2022
______________________________
KIM
REYNOLDS
Governor
