§237-24.9  Aircraft service and maintenancefacility.  (a)  This chapter shall not apply to amounts received from theservicing and maintenance of aircraft or from the construction of an aircraftservice and maintenance facility in the State.

(b)  As used in this section:

"Aircraft" means any craft orartificial contrivance of whatever description engaged in intrastate,interstate, or international scheduled commercial use as defined in chapter263, that operates with two or more jet engines.

"Aircraft service and maintenance"means all scheduled and unscheduled tasks performed within an aircraft serviceand maintenance facility for the inspection, modification, maintenance, andrepair of aircraft and related components including engines, hydraulic and electricalsystems, and all other components which are an integral part of an aircraft.

"Aircraft service and maintenancefacility" means a facility for aircraft service and maintenance that isnot less than thirty thousand square feet in area, and which may includeancillary space which is integral to the facility, such as parts and inventorywarehouse space, tool rooms, and related administrative and employee space.

"Construction of an aircraft service andmaintenance facility" means all design, engineering, labor, and materialcosts associated with the construction of facilities the principle purpose ofwhich is the provision of facilities for aircraft service and maintenance.

"Maintenance" means the upkeep ofaircraft engines, hydraulic and electrical systems, and all other componentswhich are an integral part of an aircraft, but does not include refueling,janitorial services or cleaning, restocking of aircraft and passenger supplies,or loading or unloading of cargo and passenger baggage. [L 1997, c 107, §3; amL 1998, c 208, §1]