Tex. Tax Code § 163.003 — USE OF AIRCRAFT

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. Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396 ), Sec. 1, eff. September 1, 2015.