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



(b)  As used in this section:



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



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



"Aircraft service and maintenance
facility" means a facility for aircraft service and maintenance that is
not less than thirty thousand square feet in area, and which may include
ancillary space which is integral to the facility, such as parts and inventory
warehouse space, tool rooms, and related administrative and employee space.



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



"Maintenance" means the upkeep of
aircraft engines, hydraulic and electrical systems, and all other components
which 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; am
L 1998, c 208, §1]