Are an airline's galley carts, passenger safety cards, and blankets/pillows exempt from New York sales tax under the commercial aircraft exemption?

Plain-English summary

JetBlue Airways, headquartered at JFK Airport in New York City, asked about the sales tax treatment of three items it buys for its aircraft: galley carts (mobile, FAA-certified carts locked into the aircraft's galley that flight attendants use to store and dispense food and drinks), laminated passenger seat-pocket safety instruction cards (required by FAA rule 14 CFR 121.571(b)), and pillows/blankets kept on board for passenger comfort.

New York exempts commercial aircraft, equipment installed on them, and property used for their maintenance and repair from sales tax under section 1115(a)(21). Galley carts are FAA-certified, listed on the aircraft's airworthiness certificate as required equipment, and — in JetBlue's case — locked permanently in place as part of the original aircraft equipment. The Department found galley carts and their parts squarely qualify as exempt equipment installed on the aircraft. But pillows, blankets, and the safety instruction cards are different: even though FAA rules effectively require airlines to carry the safety cards and flammability standards govern the blankets/pillows, none of these items are equipment "installed on" the aircraft or property used for its maintenance or repair — they're passenger-comfort or informational items, not aircraft equipment in the sense the exemption covers. So JetBlue's purchases of pillows, blankets, and safety cards delivered in New York remain subject to sales and use tax.

What this means for you

Commercial airlines and aviation suppliers

Equipment that's genuinely installed on and integral to aircraft operation (galley carts, similar FAA-certified fixtures bolted or locked into the aircraft structure) qualifies for New York's aircraft exemption — but items merely carried aboard for passenger comfort or regulatory-compliance paperwork (pillows, blankets, safety cards) don't, even when a federal rule effectively mandates carrying them.

Aircraft parts and cabin-supply vendors

Don't assume FAA-mandated status automatically triggers a state tax exemption — the controlling question is whether the item is aircraft equipment installed on the plane (or used to maintain/repair it), not merely whether federal aviation rules require the airline to have it aboard.

Accountants and tax professionals

This is a clean, narrow illustration of how "equipment installed on aircraft" is read literally and structurally (bolted/locked-in, part of original equipment, airworthiness-certified) rather than functionally (necessary for compliant flight operation) — a useful contrast when advising airline clients on which cabin purchases qualify.

Common questions

Q: Are galley carts exempt from New York sales tax?
A: Yes — they qualify as equipment installed on commercial aircraft under section 1115(a)(21).

Q: What about pillows and blankets for passengers?
A: No — they're not equipment installed on the aircraft or used for its maintenance/repair, so they remain taxable.

Q: Are FAA-mandated safety instruction cards exempt?
A: No — being federally required doesn't make them aircraft equipment for purposes of this exemption; they're taxable when delivered in New York.

Q: Can another airline rely on this Advisory Opinion?
A: No. It binds the Department only for the petitioner and facts described; another airline's equipment classification should be checked against its own facts.

Citations and references

Statutes and federal regulations:

• Tax Law § 1105(a) (retail sale of tangible personal property)
• Tax Law § 1115(a)(21) (commercial aircraft equipment/maintenance exemption)
• 14 CFR 121.571(b) (required passenger safety cards)
• 14 CFR 25.853 (flammability standards)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_2006.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a06_22s.pdf

Original ruling text

New York State Department of Taxation and Finance

TSB-A-06(22)S
Sales Tax
August 22, 2006

Office of Tax Policy Analysis
Technical Services Division
STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S051117A

On November 17, 2005, the Department of Taxation and Finance received a Petition for
Advisory Opinion from JetBlue Airways Corporation, 19 Old Kings Highway South, Ste. 23,
Darien, CT 06820. Petitioner, JetBlue Airways Corporation, submitted additional information
pertaining to the Petition on February 22, 2006.
The issues raised by Petitioner are:

1. Whether the purchase of galley carts and parts for galley carts is subject to
   New York State and local sales tax.
2. Whether the purchase of laminated passenger seat-pocket safety instructions is
   subject to New York State and local sales tax.
3. Whether the purchase of blankets and pillows for on-board use by passengers is
   subject to New York State and local sales tax.
   Petitioner submitted the following facts as the basis for this Advisory Opinion.
   Petitioner is a commercial airline with its headquarters and major airport location, John F.
   Kennedy International Airport (JFK), in New York City. Due to the nature of aviation and
   possible consequences of a malfunction in the air, the operation of commercial aircraft is subject
   to strict rules. A commercial aircraft has an “airworthy” certificate and is required to have all
   items detailed on its certificate every time it flies in commercial service. Similarly, nothing may
   be added to an aircraft by a U.S. commercial airline unless it meets various standards and rules
   of the Federal Aviation Authority (FAA).
   Galley carts are mobile carts used in aircraft to hold and dispense food and beverages.
   The carts are designed to be part of the aircraft’s galley, and due to their weight and mobility,
   they are designed to minimize the possibility of becoming loose in flight. Each galley cart must
   be approved, and each sale to a commercial airline must be accompanied by an air worthiness
   certificate. Each repair to and repair part for a galley, including repairs to and parts for galley
   carts, requires an FAA form 8130, Airworthiness Approval Tag.
   In the case of Petitioner’s aircraft, the galley carts are part of the original equipment when
   the aircraft is purchased. Petitioner’s carts, unlike those of many aircraft, are not pushed through
   the aircraft but are locked in place. Petitioner uses these carts to store food and beverages that
   are dispensed by flight attendants from trays.

-2­
TSB-A-06(22)S
Sales Tax
August 22, 2006

Galley carts are included in the aircraft certification as required equipment. The aircraft
is not to be flown in commercial service without them unless steps are taken to have the carts
removed from the certification of equipment required in the operation of the aircraft.
14 CFR 121.571(b) mandates that each commercial passenger-carrying airplane carry, in
convenient locations for use by every passenger, printed information cards supplementing the
required oral safety briefing. Each card must contain information pertinent only to the specific
type and model of airplane involved. All scheduled U.S. commercial airlines must follow these
FAA rules. Petitioner complies by purchasing laminated passenger seat-pocket safety
instructions from a supplier and using them on its flights.
Pillows and blankets are typically kept on Petitioner’s aircraft for passenger comfort. As
with other materials on board the aircraft, they are covered by the flammability standards of 14
CFR 25.853.
Applicable law and regulations
Section 1105(a) of the Tax Law imposes a sales tax on the receipts from every retail sale
of tangible personal property, except as otherwise provided.
Section 1115(a) of the Tax Law provides, in part:
Receipts from the following shall be exempt from the tax on retail sales imposed
under subdivision (a) of section eleven hundred five and the compensating use tax
imposed under section eleven hundred ten:
*

*

*

(21) Commercial aircraft primarily engaged in intrastate, interstate or foreign
commerce, machinery or equipment to be installed on such aircraft and property used by
or purchased for the use of such aircraft for maintenance and repairs and flight simulators
purchased by commercial airlines.
Opinion
Petitioner is a commercial airline with its headquarters and major airport location in
New York City. Galley carts are part of the original aircraft equipment on Petitioner’s aircraft
when purchased. Petitioner purchases laminated passenger seat-pocket safety instructions (i.e.,
printed cards supplementing the required oral safety briefing) to fulfill the FAA mandate that
each commercial passenger-carrying airplane must carry such information in locations
convenient for every passenger. Petitioner also purchases pillows and blankets that are put on
the aircraft for passenger comfort.

-3­
TSB-A-06(22)S
Sales Tax
August 22, 2006

Section 1115(a)(21) of the Tax Law provides an exemption from sales and use tax on
purchases of commercial aircraft primarily engaged in intrastate, interstate, or foreign commerce;
machinery or equipment to be installed on such aircraft; and property used by or purchased for
the use of such aircraft for maintenance and repairs. It is presumed for purposes of this Opinion
that Petitioner’s aircraft qualify for exemption under section 1115(a)(21) of the Tax Law.
Galley carts and parts for galley carts purchased by Petitioner for installation on its
commercial aircraft are exempt machinery or equipment within the meaning and intent of section
1115(a)(21) of the Tax Law. However, pillows and blankets purchased for passenger comfort
and laminated passenger seat-pocket safety instruction cards are not considered to be equipment
installed on the aircraft or property used for the maintenance or repair of the aircraft within the
meaning and intent of section 1115(a)(21). Therefore, Petitioner’s purchase of pillows and
blankets and safety instruction cards delivered in New York are subject to State and local sales
and use taxes pursuant to section 1105(a) of the Tax Law.

DATED: August 22, 2006

NOTE:

/s/
Jonathan Pessen
Tax Regulations Specialist IV
Technical Services Division

The opinions expressed in Advisory Opinions are
limited to the facts set forth therein.