Exempts repair, remodeling, and maintenance services for aircraft from sales and use tax in Texas.

This bill amends the Texas Tax Code to exempt repair, remodeling, and maintenance services for aircraft, including engines and component parts, from sales and use tax. It also exempts machinery, tools, supplies, and equipment used exclusively in these services, as well as tangible personal property permanently affixed to aircraft that is necessary for normal operations. The changes do not affect tax liability accruing before the bill's effective date, which is September 1, 2025.

Exempts repair, remodeling, and maintenance services for aircraft from sales and use tax in Texas.

This bill amends the Texas Tax Code to exempt repair, remodeling, and maintenance services for aircraft, including engines and component parts, from sales and use tax. It also exempts machinery, tools, supplies, and equipment used exclusively in these services, as well as tangible personal property permanently affixed to aircraft that is necessary for normal operations. The changes do not affect tax liability accruing before the bill's effective date, which is September 1, 2025.