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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from sales and use taxes for certain |
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aircraft components and other property required for normal aircraft |
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operations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.328(e), Tax Code, is amended to read |
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as follows: |
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(e) Tangible personal property that is permanently affixed |
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or attached as a component part of an aircraft [owned or operated by |
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a person described by Subsection (a)(1) or (a)(2),] or that is |
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necessary for the normal operations of the aircraft and is pumped, |
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poured, or otherwise placed in the aircraft[,] is exempted from the |
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taxes imposed by this chapter. |
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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, 2025. |