Aircraft Deduction
- Receipts from selling aircraft parts or maintenance services for aircraft or aircraft parts
- Receipts of an aircraft manufacturer from selling aircraft flight support, pilot training, or maintenance training services
- Receipts from the sale of or from maintaining, refurbishing, remodeling, or otherwise modifying a commercial or military carrier over 10,000 pounds gross landing weight
- 50% of gross receipts from selling other aircraft
- 55% of the receipts from selling jet fuel for use in turboprop or jet engines until June 30, 2017; 40% after June 30, 2017