Bill Text: TX SB1214 | 2019-2020 | 86th Legislature | Enrolled

Texas Senate Bill 1214 (Prior Session Legislation)

Bill Title: Relating to the sales and use tax exemption for certain aircraft.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2019-06-14 - Effective on 9/1/19 [SB1214 Detail]

Download: Texas-2019-SB1214-Enrolled.html



	S.B. No. 1214




	AN ACT
	relating to the sales and use tax exemption for certain aircraft.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.328(h), Tax Code, is amended to read
	as follows:
	(h) For purposes of the exemption under Subsection (a)(5),
	an aircraft is considered to be for use exclusively in connection
	with an agricultural use if 95 percent of the use of the aircraft is
	for a purpose described by Subsections (a)(5)(A)-(F). Travel [of
	~~less than 30 miles each way~~] to a location to perform a service
	described by Subsections (a)(5)(A)-(F) does not disqualify an
	aircraft from the exemption under Subsection (a)(5). A person who
	claims an exemption under Subsection (a)(5) must maintain and make
	available to the comptroller flight records for all uses of the
	aircraft.
	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
	the liability for those taxes.
	SECTION 3. This Act takes effect September 1, 2019.





	______________________________	______________________________
	President of the Senate	Speaker of the House

	I hereby certify that S.B. No. 1214 passed the Senate on
	April 10, 2019, by the following vote: Yeas 30, Nays 0; and that
	the Senate concurred in House amendment on May 24, 2019, by the
	following vote: Yeas 31, Nays 0.


	______________________________
	Secretary of the Senate

	I hereby certify that S.B. No. 1214 passed the House, with
	amendment, on May 21, 2019, by the following vote: Yeas 144,
	Nays 0, one present not voting.


	______________________________
	Chief Clerk of the House



	Approved:

	______________________________
	Date


	______________________________
	Governor