Senate Bill No. 442, introduced by Senator Stine, aims to provide a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. The bill enacts R.S. 47:337.9(G), which specifies that charges for repairs, including interior modifications, overhaul, and upgrades, to aircraft registered outside of Louisiana will be exempt from local sales and use taxes imposed by any taxing authority in Calcasieu Parish. This exemption is contingent upon the repairs being conducted at an airport within the parish that meets specific criteria, including a runway length of at least 10,700 feet, a width of 200 feet, and a concrete layer thickness of at least 17 inches.

The provisions of this bill will take effect on July 1, 2026, and will apply to taxable periods beginning on or after that date. The legislation retains existing laws regarding state and local sales taxes on repairs and maintenance of tangible personal property while introducing this specific exemption for aircraft repairs in Calcasieu Parish.