| 1 | 1 | | By: Estes S.B. No. 798 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the sales and use tax exemption for the repair, |
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| 7 | 7 | | remodeling, or maintenance of aircraft. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subsections (b), (d) and (e) of Section 151.328, |
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| 10 | 10 | | Tax Code, are amended to read as follows: |
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| 11 | 11 | | (b) Repair, remodeling, and maintenance services to |
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| 12 | 12 | | aircraft, including an engine or other component part of aircraft, |
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| 13 | 13 | | [operated by a person described by Subsection (a)(1), (a)(2), or |
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| 14 | 14 | | (a)(5)] are exempted from the taxes imposed by this chapter. |
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| 15 | 15 | | (d) Machinery, tools, supplies, and equipment used or |
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| 16 | 16 | | consumed exclusively in the repair, remodeling, or maintenance of |
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| 17 | 17 | | aircraft, aircraft engines, or aircraft component parts [by or on |
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| 18 | 18 | | behalf of a person described by Subsection (a)(1) or (a)(2)] are |
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| 19 | 19 | | exempted from the taxes imposed by this chapter. |
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| 20 | 20 | | (e) Tangible personal property that is permanently affixed |
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| 21 | 21 | | or attached as a component part of an aircraft [owned or operated by |
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| 22 | 22 | | a person described by Subsection (a)(1) or (a)(2),] or that is |
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| 23 | 23 | | necessary for the normal operations of the aircraft and is pumped, |
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| 24 | 24 | | poured, or otherwise placed in the aircraft, is exempted from the |
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| 25 | 25 | | taxes imposed by this chapter. |
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| 26 | 26 | | SECTION 2. This Act takes effect September 1, 2015. |
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