84R15441 T
By: Paddie H.B. No. 3287
A BILL TO BE ENTITLED
AN ACT
relating to the sales and use taxation of aircraft.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Tax Code Section 151.105 is amended to insert new
Subsection (c) as follows:
(c) For purposes of Subsection (a), there shall be no
presumption that an aircraft, as that term is defined in Section
151.328, was purchased from a retailer for storage, use, or
consumption in this state if the person bringing such aircraft into
this state acquired the aircraft other than by a purchase, as that
term is defined in Section 151.005.
SECTION 2. Tax Code Section 151.328 is amended to insert new
Subsection (i) as follows:
(i) The leasing or renting of tangible personal property for
purposes of Section 151.006(a)(2) includes the lease or rental of
an aircraft pursuant to a written agreement that transfers
operational control, as that term is defined in the Federal
Aviation Regulations, from a lessor to a lessee in exchange for
consideration. If, pursuant to any such lease or rental agreement,
charges for nontaxable services are combined with and not
separately stated from the charges for the transfer from the lessor
to the lessee of operational control of the aircraft, the combined
charge is presumed subject to tax unless the lessor or lessee can
identify the portion of the charges that are nontaxable through
books and records kept in the regular course of business.
SECTION 3. The amendment made by this Act to Tax Code
Section 151.328 is a clarification of existing law and does not
imply that Tax Code Section 151.006(a)(2) may be construed as
having been, before the amendment to Tax Code Section 151.328 was
made by this Act, inconsistent with Tax Code Section 151.328, as
amended by this Act.
SECTION 4. This Act takes effect September 1, 2015.