Relating to the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft.

89(R) HB 4085 - Introduced version - Bill Text

89R11811 CJD-D

By: Capriglione

H.B. No. 4085

A BILL TO BE ENTITLED

AN ACT

relating to the sales and use tax exemption for the repair,

remodeling, or maintenance of aircraft.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 151.328(b), (d), and (e), Tax Code, are

amended to read as follows:

(b) Repair, remodeling, and maintenance services to

aircraft, including an engine or other component part of aircraft,

[
operated by a person described by Subsection (a)(1), (a)(2), or

(a)(5)
] are exempted from the taxes imposed by this chapter.

(d) Machinery, tools, supplies, and equipment used or

consumed exclusively in the repair, remodeling, or maintenance of

aircraft, aircraft engines, or aircraft component parts [
by or on

behalf of a person described by Subsection (a)(1) or (a)(2)
] are

exempted from the taxes imposed by this chapter.

(e) Tangible personal property that is permanently affixed

or attached as a component part of an aircraft [
owned or operated by

a person described by Subsection (a)(1) or (a)(2),
] or that is

necessary for the normal operations of the aircraft and is pumped,

poured, or otherwise placed in the aircraft[
,
] is exempted from the

taxes imposed by this chapter.

SECTION 2. The changes in law made by this Act do not affect

tax liability accruing before the effective date of this Act. That

liability continues in effect as if this Act had not been enacted,

and the former law is continued in effect for the collection of

taxes due and for civil and criminal enforcement of the liability

for those taxes.

SECTION 3. This Act takes effect September 1, 2025.