Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Texas
/
Tax Code
/
Title 2 - State Taxation
/
Subtitle E - Sales, Excise,...
/
Chapter 163 - Sales and Use Taxation of Aircraft
Chapter 163 - Sales and Use Taxation of Aircraft
Section 163.001. Certificated or Licensed Carriers
Section 163.002. Resale of Aircraft
Section 163.003. Use of Aircraft
Section 163.004. No Presumption of Use
Section 163.005. No Imposition of Tax Following Out-of-State Use
Section 163.006. Certain Transactions Between Related Persons
Section 163.007. Aircraft Operated Under Fractional Ownership Programs
Section 163.008. No Imposition of Tax Under This Chapter
Section 163.009. Conflicts With Other Law