Texas Tax Code

§ 163.003 — USE OF AIRCRAFT

TX § 163.003Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 163. SALES AND USE TAXATION OF AIRCRAFT

Statute text

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For purposes of the tax imposed under Subchapter D, Chapter 151, an aircraft that is brought into this state for the sole purpose of being completed, repaired, remodeled, or restored is not brought into the state for storage, use, or other consumption in this state.

Legislative history

Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.