Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 163 - Sales and Use Taxation of Aircraft

Section 163.001. Certificated or Licensed Carriers - Sec. 163.001. CERTIFICATED OR LICENSED CARRIERS. (a) For purposes of...

Section 163.002. Resale of Aircraft - Sec. 163.002. RESALE OF AIRCRAFT. (a) For purposes of Section...

Section 163.003. Use of Aircraft - Sec. 163.003. USE OF AIRCRAFT. For purposes of the tax...

Section 163.004. No Presumption of Use - Sec. 163.004. NO PRESUMPTION OF USE. For purposes of the...

Section 163.005. No Imposition of Tax Following Out-of-State Use - Sec. 163.005. NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE. (a)...

Section 163.006. Certain Transactions Between Related Persons - Sec. 163.006. CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS. (a) For purposes...

Section 163.007. Aircraft Operated Under Fractional Ownership Programs - Sec. 163.007. AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS. No tax...

Section 163.008. No Imposition of Tax Under This Chapter - Sec. 163.008. NO IMPOSITION OF TAX UNDER THIS CHAPTER. Nothing...

Section 163.009. Conflicts With Other Law - Sec. 163.009. CONFLICTS WITH OTHER LAW. This chapter controls over...