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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 taxation of aircraft. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Tax Code Section 151.105 is amended to insert new |
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Subsection (c) as follows: |
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(c) For purposes of Subsection (a), there shall be no |
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presumption that an aircraft, as that term is defined in Section |
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151.328, was purchased from a retailer for storage, use, or |
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consumption in this state if the person bringing such aircraft into |
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this state acquired the aircraft other than by a purchase, as that |
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term is defined in Section 151.005. |
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SECTION 2. Tax Code Section 151.328 is amended to insert new |
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Subsection (i) as follows: |
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(i) The leasing or renting of tangible personal property for |
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purposes of Section 151.006(a)(2) includes the lease or rental of |
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an aircraft pursuant to a written agreement that transfers |
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operational control, as that term is defined in the Federal |
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Aviation Regulations, from a lessor to a lessee in exchange for |
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consideration. If, pursuant to any such lease or rental agreement, |
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charges for nontaxable services are combined with and not |
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separately stated from the charges for the transfer from the lessor |
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to the lessee of operational control of the aircraft, the combined |
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charge is presumed subject to tax unless the lessor or lessee can |
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identify the portion of the charges that are nontaxable through |
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books and records kept in the regular course of business. |
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SECTION 3. The amendment made by this Act to Tax Code |
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Section 151.328 is a clarification of existing law and does not |
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imply that Tax Code Section 151.006(a)(2) may be construed as |
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having been, before the amendment to Tax Code Section 151.328 was |
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made by this Act, inconsistent with Tax Code Section 151.328, as |
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amended by this Act. |
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SECTION 4. This Act takes effect September 1, 2015. |