{"data":{"id":"us-tx/tex.-tax-code-163.007","jurisdiction":"us-tx","citation":"Tex. Tax Code § 163.007","heading":"AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS.","body":"No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.\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#163.007","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"355c65f53f8a8b4604610fb09717702644e4148215bacce8e073b29a201bf060","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-163.006","next":"us-tx/tex.-tax-code-163.008"},"notice":"GroundRules: Original legal text. Not legal advice."}