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Tex. Tax Code § 163.003

USE OF AIRCRAFT

Texas · Texas Tax Code · Status: effective

Transportation & Motor Vehicles
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Tex. Tax Code § 163.003, USE OF AIRCRAFT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575452
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For purposes of the tax imposed under Subchapter D, Chapter 151, 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.