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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 certain aircraft. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.328(h), Tax Code, is amended to read |
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as follows: |
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(h) For purposes of the exemption under Subsection (a)(5), |
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an aircraft is considered to be for use exclusively in connection |
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with an agricultural use if 95 percent of the use of the aircraft is |
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for a purpose described by Subsections (a)(5)(A)-(F). Travel [of
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less than 30 miles each way] to a location to perform a service |
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described by Subsections (a)(5)(A)-(F) does not disqualify an |
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aircraft from the exemption under Subsection (a)(5). A person who |
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claims an exemption under Subsection (a)(5) must maintain and make |
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available to the comptroller flight records for all uses of the |
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aircraft. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2019. |