Texas Tax Code

§ 151.328 — AIRCRAFT

TX § 151.328Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)Aircraft are exempted from the taxes imposed by this chapter if:

(1)sold to a person using the aircraft as a certificated or licensed carrier of persons or property;

(2)sold to a person who:

(A)has a sales tax permit issued under this chapter; and

(B)uses the aircraft for the purpose of providing flight instruction that is:

(i)recognized by the Federal Aviation Administration;

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 9, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 1373 (S.B. 958), Sec. 2, eff. September 1, 2009. Acts 2019, 86th Leg., R.S., Ch. 983 (S.B. 1214), Sec. 1, eff. September 1, 2019.