The Ohio General Assembly has included an amendment to a recently enacted sales and use tax exemption for aircraft maintenance and repair transactions done at an FAA Part 145 repair station. The amendment, which takes effect February 1, deleted the phrase “at a Federal Aviation Administration certified repair station.” The tax exemption applies to aircraft of more than 6,000 pounds maximum takeoff weight or used exclusively in general aviation operations. The exemption also includes the purchase of materials, machinery, parts, tools or engines used in the repair of aircraft or avionics as well as the sale of repair, remodeling, replacement or maintenance services regardless of whether or not these services are conducted at an FAA-certified Part 145 repair station. The exemption makes it possible for mechanics working as independent contractors or not at a Part 145 repair station, as well as mechanics working on their own aircraft, to qualify for tax relief.