Amend SB 958 (House Committee Printing) by adding the
following appropriately numbered SECTION and renumbering
subsequent SECTIONS accordingly:
SECTION ____. Section 151.328, Tax Code, is amended by
amending Subsections (a) and (b) and adding Subsection (h) 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; [or]
(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;
or
(F) crop dusting, pollination, or seeding.
(b) Repair, remodeling, and maintenance services to
aircraft, including an engine or other component part of aircraft,
operated by a person described by Subsection (a)(1), [or] (a)(2),
or (a)(5) are exempted from the taxes imposed by this chapter.
(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) through (F).
Travel of less than 30 miles each way to a location to perform a
service described by Subsections (a)(5)(A) through (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 ____. The changes in law made by this Act to Section
151.328, Tax Code, are a clarification of existing law and do not
imply that the former law may be construed as inconsistent with the
law as amended by this Act.