81st Texas Legislature, Senate Bill 958, Chapter 1373 Page: 3 of 6
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S.B. No. 958
1 (9) ice exclusively used by commercial fishing boats
2 in the storing of aquatic species including but not limited to
3 shrimp, other crustaceans, finfish, mollusks, and other similar
4 creatures; and
5 (10) machinery and equipment exclusively used in an
6 agricultural aircraft operation, as defined by 14 C.F.R. Section
7 137.3.
8 SECTION 2. Section 151.328, Tax Code, is amended by
9 amending Subsections (a) and (b) and adding Subsection (h) to read
10 as follows:
11 (a) Aircraft are exempted from the taxes imposed by this
12 chapter if:
13 (1) sold to a person using the aircraft as a
14 certificated or licensed carrier of persons or property;
15 (2) sold to a person who:
16 (A) has a sales tax permit issued under this
17 chapter; and
18 (B) uses the aircraft for the purpose of19 providing flight instruction that is:
20 (i) recognized by the Federal Aviation
21 Administration;
22 (ii) under the direct or general
23 supervision of a flight instructor certified by the Federal
24 Aviation Administration; and
25 (iii) designed to lead to a pilot
26 certificate or rating issued by the Federal Aviation Administration
27 or otherwise required by a rule or regulation of the Federal3
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Texas. Legislature. Senate. 81st Texas Legislature, Senate Bill 958, Chapter 1373, legislative document, June 19, 2009; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth149823/m1/3/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.