Certain sales and use tax exemptions repealer, deposit of revenue modifications, and conforming changes provisions

This bill repeals existing tax exemptions for aircraft sales and modifies how the revenue from those sales is handled. It removes exemptions for specific transactions involving aircraft and flight equipment that were previously protected from sales tax. Additionally, the bill changes the destination of tax revenue collected from taxable aircraft sales, directing it to the commissioner of education instead of the state airports fund. These changes will take effect for sales and purchases made after June 30, 2026.