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SB 1030

AN ACT relating to the exemption from sales and use taxes for certain

Senate Bill
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to Senate committee

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What This Bill Does

relating to the exemption from sales and use taxes for certain

Bill Text

relating to the exemption from sales and use taxes for certain
aircraft components and other property required for normal aircraft
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 151.328(e), Tax Code, is amended to read
(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
SECTION 2.  The change in law made by this Act does 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
SECTION 3.  This Act takes effect September 1, 2025.

Bill History

filed

Bill filed: AN ACT relating to the exemption from sales and use taxes for certain