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SB 377 - This act creates a sales and use tax exemption for aircraft sold to non-Missouri residents and corporations. To be eligible for the exemption, the aircraft cannot be based in the state and must be removed from the state within 10 days of the later of transfer of title or a return to service associated with a transfer of title. This act is similar to HB 1306 (2015) and SB 958 (2014). This act is similar to a provision contained in SS/SCS/HCS/HBs 517 & 754 (2015) and SB 777 (2014). MIKE HAMMANN
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