Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

This bill exempts from New Jersey's sales tax the maintenance, servicing, and repair of aircraft, along with sales of machinery, equipment, and replacement parts for those aircraft, when conducted within a designated "aviation district." The exemption applies specifically to air carriers operating aircraft with a maximum takeoff weight of 6,000 pounds or more, and covers services and parts used in the Atlantic City International Airport area and the Federal Aviation Administration William J. Hughes Technical Center, including a one-mile radius around both. The aviation district is defined by existing state law (under the 2020 Economic Recovery Act). This policy change directly affects aircraft maintenance businesses and carriers operating within this zone by removing a sales tax burden on their core services and parts.