Sec. 163.003. USE OF AIRCRAFT. 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.
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 163 - Sales and Use Taxation of Aircraft
Section 163.001. Certificated or Licensed Carriers
Section 163.002. Resale of Aircraft
Section 163.003. Use of Aircraft
Section 163.004. No Presumption of Use
Section 163.005. No Imposition of Tax Following Out-of-State Use
Section 163.006. Certain Transactions Between Related Persons
Section 163.007. Aircraft Operated Under Fractional Ownership Programs