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Section 1
1. Short title This Act may be cited as the State and Local General Sales Tax Protection Act.
Section 2
2. Aviation excise fuel taxes Section 47107(b) of title 49, United States Code, is amended— in each of paragraphs (1) and (2) by striking local taxes and inserting local excise taxes; in paragraph (3) by striking State tax and inserting State excise tax; and by adding at the end the following: This subsection does not apply to State or local general sales taxes nor to State or local generally applicable sales taxes. Section 47133 of title 49, United States Code, is amended— in subsection (a) in the matter preceding paragraph (1) by striking Local taxes and inserting Local excise taxes; in subsection (b), by striking local taxes and inserting local excise taxes; in subsection (c) by striking State tax and inserting State excise tax; and by adding at the end the following: This subsection shall not apply to— State or local general sales taxes; or State or local generally applicable sales taxes. (4)This subsection does not apply to State or local general sales taxes nor to State or local generally applicable sales taxes.. (d)Limitation on applicabilityThis subsection shall not apply to—(1)State or local general sales taxes; or(2)State or local generally applicable sales taxes..