Bill Text: TX SB1214 | 2019-2020 | 86th Legislature | Comm Sub
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-Comm_Sub.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-Comm_Sub.html
86R29341 SRA-F | ||
By: Schwertner, et al. | S.B. No. 1214 | |
(Wilson) | ||
Substitute the following for S.B. No. 1214: No. |
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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. Section 151.328(h), Tax Code, is amended to read | ||
as follows: | ||
(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)-(F). Travel [ |
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described by Subsections (a)(5)(A)-(F) does not disqualify an | ||
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 change in law made by this Act does 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. |