Texas Register, Volume 14, Number 78, Pages 5585-5650, October 20, 1989 Page: 5,604
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nent parts by or for a person qualified
under subsection (a)(1) of this section,
are exempt if purchased by the owner or
operator, by the aircraft manufacturer,
or by a repair facility licensed and certi-
fied by the appropriate regulatory agen-
cy: [Sales or use tax is not due on aircraft
repair and replacement parts acquired
within or outside this state and actually
affixed in this state to an aircraft qualified
under subsection (a)(1) of this section.]
(A) tangible personal prop-
erty that is permanently affixed or that is
attached as a component part of an air-
craft used as a common or contract car-
rler of persons or property even though
the property may be detached from the
aircraft for servicing, maintenance, or
other purposes;
(B) machinery, tools, and
equipment used or consumed directly
and exclusively In performing repair, re-
modeling, or maintenance services to
qualifying aircraft used as a common or
contract carrier of persons or property;
(C) repair, remodeling, and
maintenance services to aircraft or air-
craft parts used as a common or contract
carrier of persons or property and iterams
exempted in subparagraphs (A) or (B) of
this paragraph;(D) exempt
- parts Includes Items such
containers and accessoriescomponent
as air cargo
that are se-cured or attached to the aircraft while aIn
flight, radar equipment or other elec-
tronic devices used for navigational or
communications purposes, smoke detec-
tors, fire extinguishers, and seats. Ex-
empt equipment includes consumable
supplies and materials such as hydraulic
fluids, gases, cleaning solvents, chemicals,
and lubricants. The exemption does not
include consumable supplies or materials
such as pillows, blankets, trays, Ice for
drinks, kitchenware or toilet articles, that
are not attached and are not a compo-
nent part and are not used as an Integral
part of a maintenance, repair, or remod-
eling service;
(E) exempt machinery,
tools, and equipment includes de-icing
equipment and other equipment that is
used to repair, or to sustain or support
safe, continuous operations or to keep in
good working order by preventing the
decline, failure, lapse, or deterioration of
the aircraft. The exemption does not in-
clude machinery, tools, and equipment
that support the overall carrier operation
such as baggage loading or handling
equipment, food carts, garbage, and
other waste disposal equipment or reser-
vation making or booking machinery and
equipment;
(F) an occasional or casual
divergent use of machinery, tools, or
equipment exempted under this subsec-
tion will not disqualify the item from
exemption. Casual or occasional use in
this subsection means less than 5.0% of
the use in a calendar year.(6) Except as provided under
this subsection sales [Sales] tax is due on
the sale within this state of separately
stated repair parts and [or] the sale and
installation of taxable items in aircraft for
nonresidents or foreign governments, unless
exported or delivered by the retailer after
the sale to an out-of-state destination.
(A) A person repairing an
aircraft for a lump-sum amount is not a
seller but is a consumer of all items in-
stalled under a lump-sum repair contract.
The repairman as the consumer should
pay tax on the repair parts when they are
purchased. No tax Is due on transporta-
tion or delivery charges of the aircraft.
(B) Sales tax is not due on
separately stated installation [or delivery]
charges. When the amount charged for
the part sold exceeds the amount for the
labor to install the part, transportation
charges will be considered part of the
sales price of the part and taxable.
(7) (No change.)
(d)-(f) (No change.)
Issued in Austin, Texas on October 16, 1989.TRD-8909843
Bob Bullock
Comptroller of Public
AccountsEffective date: October 16, 1989
Expiration date: February 13, 1990For further
463-4004information, please call: (512)
14 TexReg 5604 October 20, 1989 Texas Register
October 20, 1989 Texas Register
i
14 TexReg 5604
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Texas. Secretary of State. Texas Register, Volume 14, Number 78, Pages 5585-5650, October 20, 1989, periodical, October 20, 1989; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth216067/m1/18/?rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.