By: Schwertner, Seliger S.B. No. 1214

(In the Senate - Filed February 27, 2019; March 7, 2019, read first time and referred to Committee on Finance; April 8, 2019, reported adversely, with favorable Committee Substitute by the following vote: Yeas 15, Nays 0; April 8, 2019, sent to printer.) Click here to see the committee vote

COMMITTEE SUBSTITUTE FOR S.B. No. 1214 By: Birdwell

A BILL TO BE ENTITLED

AN ACT

relating to the sales and use tax exemption for certain aircraft.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 151.328(h), Tax Code, is amended to read as follows:

(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)-(F). Intrastate travel [Travel of less than 30 miles each way] to a location to perform a service described by Subsections (a)(5)(A)-(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 2. The change in law made by this Act does not affect tax liability accruing before the effective date of this Act. That liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes.

SECTION 3. This Act takes effect September 1, 2019.

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