Bill > HB3003

This bill amends the Texas Tax Code to expand the sales and use tax exemption for the repair, remodeling, or maintenance of aircraft, aircraft engines, and aircraft component parts. The exemption now applies to all aircraft, regardless of who operates them, rather than being limited to aircraft operated by certain entities like the federal government or the military. The bill also removes the requirement that the machinery, tools, supplies, and equipment used for aircraft repair, remodeling, or maintenance be owned or operated by those same entities. The changes in the law do not affect any tax liabilities that accrued before the effective date of September 1, 2023.