Changes to Existing Law

The original registration tax for a drone, as defined in § 50-1-1, based upon the purchase price of the aircraft, is as follows: 24 (1) For a drone manufactured and used exclusively for agricultural purposes, one and one-half percent; and (2) For all other drones, two percent. Notwithstanding the provisions of §§ 50-11-19 and 50-11-21, the registration tax collected for the registration of a drone in this state, is designated to the drone aviation fund created in section 3 of this Act. Upon receipt of the original registration tax, the department shall forward it to the state for deposit in the drone aviation fund. Failure to pay the registration tax under this section within thirty days after a drone is operated in this state is a Class 2 misdemeanor. Failure to pay the registration tax within ninety days of the due date is punishable by a civil penalty of one-half percent of the tax due for each month, or portion of the month, until the tax is paid, not to exceed five percent of the tax due. A civil penalty imposed under this section must be deposited into the drone aviation fund. This section is not applicable to a small unmanned aircraft, as defined in § 50-1-1. The aircraft registration requirements of this state do not apply to small unmanned aircraft systems pursuant to § 50-11-29.

In addition to all other registration fees paid to the department, an additional original registration tax of four percent, based upon the purchase price of the any aircraft except a drone, shall must be paid to the department, along with the application for the original registration of an aircraft. For an initial registration of aircraft manufactured and used exclusively for agricultural purposes, except for a drone used in agriculture, the registration tax under this section is three percent. Aircraft subject to the tax imposed by this chapter are exempt from taxes imposed by chapters 10-45 and 10-46. Aircraft used under a use stamp or dealer certificate, or engaged in regularly scheduled flying consisting of an act of interstate or foreign commerce, are exempt from the taxes imposed by chapters 10-45 and 10-46. Failure to pay the registration tax under this section within thirty days after an aircraft is operated in this state is a Class 2 misdemeanor. Failure to pay the registration tax within ninety days of the due date shall result results in a civil penalty of one-half percent of the tax due for each month, or portion of the month, until the tax is paid in accordance with this chapter, not to exceed five percent of the tax due. A civil penalty imposed under this section shall must be deposited into the aeronautics fund. The original registration tax for a drone is as set forth in section 2 of this Act.