Tex. Tax Code Section 163.007
Aircraft Operated Under Fractional Ownership Programs

No tax is imposed under Chapter 151 (Limited Sales, Excise, and Use Tax) with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.
Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.

Source: Section 163.007 — Aircraft Operated Under Fractional Ownership Programs, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­163.­htm#163.­007 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 163.007’s source at texas​.gov