SB1030 - Relating to the exemption from sales and use taxes for certain aircraft components and other property required for normal aircraft operations.

      By: Nichols, et al. S.B. No. 1030     (Capriglione)           A BILL TO BE ENTITLED   AN ACT   relating to the exemption from sales and use taxes for certain   aircraft components and other property required for normal aircraft   operations.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.328(e), Tax Code, is amended to read   as follows:          (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 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, 2025.