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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 163.003: USE OF AIRCRAFT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 163. SALES AND USE TAXATION 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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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