Texas Tax Code Title 2, Chapter 163 - Sales And Use Taxation Of Aircraft

• Texas Section 163.001 - Certificated Or Licensed Carriers
  (a) For purposes of Chapter 151, "certificated or licensed carrier" means a person authorized by the Federal Aviation Administration to operate an aircraft to transport...
• Texas Section 163.002 - Resale Of Aircraft
  (a) For purposes of Section 151.006, "sale for resale" includes the sale of an aircraft to a purchaser who acquires the aircraft for the purpose...
• Texas Section 163.003 - Use Of Aircraft
  For purposes of the tax imposed under Subchapter D, Chapter 151, an aircraft that is brought into this state for the sole purpose of being...
• Texas Section 163.004 - No Presumption Of Use
  For purposes of the tax imposed under Subchapter D, Chapter 151, there is no presumption that an aircraft was purchased for storage, use, or consumption...
• Texas Section 163.005 - No Imposition Of Tax Following Out-of-state Use
  (a) No tax is imposed under Subchapter D, Chapter 151, with respect to an aircraft that is brought into this state if the aircraft is...
• Texas Section 163.006 - Certain Transactions Between Related Persons
  (a) For purposes of the tax imposed under Chapter 151, a sale, lease, rental, or other transaction between a person and a member, owner, or...
• Texas Section 163.007 - Aircraft Operated Under Fractional Ownership Programs
  No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R....
• Texas Section 163.008 - No Imposition Of Tax Under This Chapter
  Nothing in this chapter shall be construed to impose a tax. Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff....
• Texas Section 163.009 - Conflicts With Other Law
  This chapter controls over Chapter 151 to the extent of any conflict. Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1,...

Last modified: September 28, 2016