TAX/LOCAL: Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.