Tex. Tax Code § 163.005 · Chapter 163. SALES AND USE TAXATION OF AIRCRAFT
NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) No tax is imposed under Subchapter D, Chapter 151, with respect to an aircraft that is brought into this state if the aircraft is predominantly used outside of this state for a period of one year beginning on the later of:
(1) the date the aircraft was acquired, whether by purchase, lease, rental, or otherwise, by the person bringing the aircraft into this state; or
(2) the date the aircraft:
(A) was substantially complete in the condition for its intended use; and
(B) conducted its first flight for the carriage of persons or property.
(b) For purposes of this section, an aircraft is predominantly used outside of this state if more than 50 percent of the aircraft's departures are from locations outside of this state.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.163.htm
- Text hash
- sha256 d10aa1c4420020241cc71852f66dabceb63c83c6421a7837a507284c2c59421c
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.