Texas Tax Code

§ 163.004 — NO PRESUMPTION OF USE

TX § 163.004Title 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, there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005.

Legislative history

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