Aircraft Sales May Be Exempt from the Sales and Use Tax
Date
2014
Authors
Parker, Emily A.
Outenreath, Alyson
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Aircraft is tangible personal property and subject to Texas’ sales and use tax. However, the sale or lease of aircraft may qualify for one of several exemptions from the sales and use tax. This Practice Insight notes when these particular exemptions may be allowed.
Description
Keywords
aircraft, sales and use tax, Texas, Texas tax code, tangible personal property
Citation
Emily A. Parker & Alyson Outenreath, Aircraft Sales May Be Exempt from the Sales and Use Tax, Lexis TX Tax P.I. 1,291 (2014).