Massachusetts business and general aviation is under fire by an attempt to repeal the sales and use tax exemption. House Bill 3496 was recently introduced into the state legislature and joins previously submitted Senate Bill 1453 seeking to repeal the state’s decade-old tax exemption on the sale of aircraft, maintenance and parts. Organizations such as the Massachusetts Business Aviation Association, Massachusetts Airport Management Association, NBAA and fractional operator PlaneSense have testified before the state’s legislature that there is “extensive data” on the adverse economic impact the repeal would have on Massachusetts-based aviation companies in terms of lost revenue and jobs, as customers transfer sales and service transactions to tax-exempt New Hampshire and Connecticut.