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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax exemption for the repair, |
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remodeling, or maintenance of aircraft. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.328(b), (d), and (e), Tax Code, are |
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amended to read as follows: |
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(b) Repair, remodeling, and maintenance services to |
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aircraft, including an engine or other component part of aircraft, |
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[operated by a person described by Subsection (a)(1), (a)(2), or |
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(a)(5)] are exempted from the taxes imposed by this chapter. |
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(d) Machinery, tools, supplies, and equipment used or |
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consumed exclusively in the repair, remodeling, or maintenance of |
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aircraft, aircraft engines, or aircraft component parts [by or on |
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behalf of a person described by Subsection (a)(1) or (a)(2)] are |
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exempted from the taxes imposed by this chapter. |
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(e) Tangible personal property that is permanently affixed |
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or attached as a component part of an aircraft [owned or operated by |
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a person described by Subsection (a)(1) or (a)(2),] or that is |
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necessary for the normal operations of the aircraft and is pumped, |
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poured, or otherwise placed in the aircraft[,] is exempted from the |
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taxes imposed by this chapter. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |