It’s that time of year: most state legislatures have completed their legislative sessions, governors have signed new bills, and—most importantly—we know how their actions will affect general aviation. Staying on top of these measures can be challenging, as many state legislatures are only in session for a short period of time and changes can occur quickly. What follows are some of the key statutory changes of 2022.

ARIZONA

◦ Effective before 2023 registration cycle – Balloon owners no longer required to pay registration fees. Decals no longer required on aircraft.

◦ Effective during 2023 registration cycle – Registration deadlines staggered throughout the year instead of all occurring in February.

COLORADO

◦ Effective 9/1/2022 – Fly away rule updated to remove some requirements.

IOWA

◦ Effective 7/1/2022 – Aircraft maintenance exemption expanded to include all aircraft.

INDIANA

◦ Effective 7/1/2022 – Sales tax statute on aircraft rental or leasing amended to clarify when a taxpayer is required to pay tax if the aircraft is sold within 13 years of purchase.

NEW MEXICO

◦ Effective 7/1/2022 – Gross receipts tax rate reduced from 5.125% to 5%.

OKLAHOMA

◦ Effective 7/1/2022 – From this date forward, 100% of revenue related to aircraft excise tax will be placed in the Oklahoma Aeronautics Commission Revolving Fund.

OREGON

◦ Effective 1/1/2022 – Sunset date removed for fuel tax increase.

PENNSYLVANIA

◦ Effective 7/8/2022 – Sales tax exemption for flight simulators and software purchased & installed on rotor-wing and similar aircraft.

VIRGINIA

◦ Effective 7/1/2022 – Maintenance exemption sunset date extended to July 1, 2025.