1. (1) has a maximum gross takeoff weight of less than 12,500 pounds; or

2. (2)

   1. (i) has a maximum gross takeoff weight of 12,500 pounds or more; and
   2. (ii) is primarily used in interstate or foreign commerce.

The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:

Added by Acts 2020, c. 638, § 1, eff. July 1, 2020. Amended by Acts 2024, c. 957, § 1, eff. July 1, 2024; Acts 2024, c. 958, § 1, eff. July 1, 2024.