Tex. Tax Code Section 163.004
No Presumption of Use

For purposes of the tax imposed under Subchapter D (Use Tax Imposed), Chapter 151 (Limited Sales, Excise, and Use Tax), there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005.
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.

Source: Section 163.004 — No Presumption of Use, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­163.­htm#163.­004 (accessed May 26, 2025).

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May 26, 2025

§ 163.004. No Presumption of Use's source at texas​.gov