{"data":{"id":"us-tx/tex.-tax-code-163.003","jurisdiction":"us-tx","citation":"Tex. Tax Code § 163.003","heading":"USE OF AIRCRAFT.","body":"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.\nAdded by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 163. SALES AND USE TAXATION OF AIRCRAFT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.163.htm#163.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"fe4b3aa1d45cf75196fec5ee28baeaa4ed87cd428ac408d55b3026a3dbfbd7e2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-163.002","next":"us-tx/tex.-tax-code-163.004"},"notice":"GroundRules: Original legal text. Not legal advice."}