SRC-TBR S.B. 1479 77(R) BILL ANALYSIS Senate Research Center S.B. 1479 By: Madla Finance 3/29/2001 As Filed DIGEST AND PURPOSE Currently, the Tax Code provides an exemption from sales tax for machinery, tools, supplies, and equipment used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts by or on behalf of a certified or licensed carrier or certain persons who use the aircraft for providing flight instruction recognized by the Federal Aviation Administration. As proposed, S.B. 1479 ensures that persons who repair and maintain United States Government aircraft are eligible for the same exemption that is now available to persons who repair and maintain commercial aircraft. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 151H, Section 151.328(d), Tax Code, to provide that machinery, tools, supplies, and equipment used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts by or on behalf of a person described by Subsection (a)(1) or (a)(2) or by Subsection (1), (2), or (3) of Section 151.309 are exempted from the taxes imposed by this chapter. SECTION 2. Effective date: September 1, 2001.