An amendment to Massachusetts’ recently approved 2002 budget (H.B.3207) will eliminate the 5-percent sales and use tax when aircraft and aircraft parts are sold in the state, starting in March. Even though the tax- break amendment was approved as the legislature completed its business for the year, state tax officials will need until March to make the required procedural changes that formally extinguish the tax. According to AOPA’s v-p of regional affairs, Bill Dunn, it has been common practice to base, sell or repair aircraft in nearby states such as Delaware, New Hampshire and Connecticut. Those states provide various levels of aviation tax relief.