Tex. Tax Code Section 163.003
Use of Aircraft

For purposes of the tax imposed under Subchapter D (Use Tax Imposed), Chapter 151 (Limited Sales, Excise, and Use Tax), an aircraft that is brought into this state for the sole purpose of being completed, repaired, remodeled, or restored is not brought into the state for storage, use, or other consumption in this state.
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.

Source: Section 163.003 — Use of Aircraft, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­163.­htm#163.­003 (accessed May 26, 2025).

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Verified:
May 26, 2025

§ 163.003. Use of Aircraft's source at texas​.gov