Bill Text: TX SB1214 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the sales and use tax exemption for certain aircraft.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2019-06-14 - Effective on 9/1/19 [SB1214 Detail]
Download: Texas-2019-SB1214-Introduced.html
Bill Title: Relating to the sales and use tax exemption for certain aircraft.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2019-06-14 - Effective on 9/1/19 [SB1214 Detail]
Download: Texas-2019-SB1214-Introduced.html
86R11653 SRA-F | ||
By: Schwertner, Seliger | S.B. No. 1214 |
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relating to the sales and use tax exemption for certain aircraft. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 151.328(a) and (h), Tax Code, are | ||
amended to read as follows: | ||
(a) Aircraft are exempted from the taxes imposed by this | ||
chapter if: | ||
(1) sold to a person using the aircraft as a | ||
certificated or licensed carrier of persons or property; | ||
(2) sold to a person who: | ||
(A) has a sales tax permit issued under this | ||
chapter; and | ||
(B) uses the aircraft for the purpose of | ||
providing flight instruction that is: | ||
(i) recognized by the Federal Aviation | ||
Administration; | ||
(ii) under the direct or general | ||
supervision of a flight instructor certified by the Federal | ||
Aviation Administration; and | ||
(iii) designed to lead to a pilot | ||
certificate or rating issued by the Federal Aviation Administration | ||
or otherwise required by a rule or regulation of the Federal | ||
Aviation Administration; | ||
(3) sold to a foreign government; | ||
(4) sold in this state to a person for use and | ||
registration in another state or nation before any use in this state | ||
other than flight training in the aircraft and the transportation | ||
of the aircraft out of this state; or | ||
(5) sold in this state to a person for use exclusively | ||
in connection with an agricultural use, as defined by Section | ||
23.51, and used for: | ||
(A) predator control; | ||
(B) wildlife or livestock capture; | ||
(C) wildlife or livestock surveys; | ||
(D) census counts of wildlife or livestock; | ||
(E) animal or plant health inspection services; | ||
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(F) crop dusting, pollination, or seeding; or | ||
(G) any other use necessary to operate a business | ||
that performs any service described by Paragraphs (A)-(F). | ||
(h) For purposes of the exemption under Subsection (a)(5), | ||
an aircraft is considered to be for use exclusively in connection | ||
with an agricultural use if 95 percent of the use of the aircraft is | ||
for a purpose described by Subsections (a)(5)(A)-(G) | ||
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Subsections (a)(5)(A)-(G) [ |
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aircraft from the exemption under Subsection (a)(5). A person who | ||
claims an exemption under Subsection (a)(5) must maintain and make | ||
available to the comptroller flight records for all uses of the | ||
aircraft. | ||
SECTION 2. The changes in law made by this Act do not affect | ||
tax liability accruing before the effective date of this Act. That | ||
liability continues in effect as if this Act had not been enacted, | ||
and the former law is continued in effect for the collection of | ||
taxes due and for civil and criminal enforcement of the liability | ||
for those taxes. | ||
SECTION 3. This Act takes effect September 1, 2019. |