Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984 Page: 4,737
4703-4756 p. ; 28 cm.View a full description of this periodical.
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ministering the rule. The amendments are promulgated
under the Tax Code, Title 2, and no fiscal implications
for small businesses are required
Mr Hamilton also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated as a result of enforcing
the rule as proposed is reduction in the cost of flight
training There is no anticipated economic cost to in-
dividuals who are required to comply with the rule as
proposed.
Comments on the proposal may be submitted to
D. Carolyn Busch, P O Box 13528, Austin, Texas
78711
These amendments are proposed under the Texas Tax
Code, 111.002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax.
3.297. Carriers
(a)-(b) (No change.)
(c) Aircraft.
(1) The term "aircraft" does not include rock-
ets or missiles, but does include:
(A) a fixed-wing, heavier-than-air craft which
is driven by propeller or jet and is supported by the dy-
namic reaction of the air against its wings;
(B) a helicopter;
(C) an airplane flight simulator approved by
the Federal Aviation Administration for use as a Phase
II or higher flight simulator under Appendix H, 14 Code
of Federal Regulations Part 121.
(2)[(1)] Sales or use tax is not due on aircraft sold
td a nonresident or foreign government or sold to per-
sons using the aircraft as a licensed and certificated
carrier.
(3)[(2)1 An aircraft is not subject to use tax if it
is hangared outside this state and is used more than 50%7
outside this state In order to qualify for exemption from
the use tax, owners or operators of aircraft entering this
state must maintain sufficient records to show the per-
centage of time the aircraft was used in this state
(A)-(B) (No change )
(4)[(3)] An aircraft purchased outside this state
is subject to Texas use tax, if not otherwise exempt, if
it is hangared in this state Some factors to be considered
in determining whether an aircraft is hangared in this state
include:
(A)-(C) (No change )
(5)[(4)] 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
(6)[(5)] Sales tax is due on the sale within this
state of repair parts or the installation of taxable items
in aircraft for nonresidents or foreign governments un-
less exported or delivered by the retailer after the sale to
an out-of-state destination A person repairing an aircraft
for a lump-sum amount is not a seller but is a consumer
of all items installed under a lump-sum repair contract.
Sales tax is not due on separately stated installation or
delivery charges
(7)[(6)] Sales or use tax is not due on aircraft pur-
chased and used for the exclusive purpose of pilot train-ing in a licensed course of instruction I licensed course
of instruction means pilot traiiing or instr ulctlon conduct-
ed by a flight training school w hicli has been certified or
granted provisional certificationl ider I ede al As nation
Administration Regulations, 14 C ode of I ederal Regu-
lations Part 141 [ 1411 (1974) Ani nonexempt use of the
aircraft wdi cause the purchaser It Ib)ciiic able Ifo the
sales tax on either the fair market rental valuee of the air-
craft for the period of nonexempt use or upon the origi-
nal purchase price See 3 287 of this title (relating to
Exemption Certificates)
(d)-(f) (No change)
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt
IssUed in Austin, Texas, on August 29, 1984TRD-848919
Bob Bullock
Comptroller of Public AccountsEarliest possible date of adoption
October 5, 1984
For further information, please call (512) 475-2148
34 TAC 3.309
The Comptroller of Public Accounts proposes amend-
ments to 3.309, concerning electrical transcriptions,
recording studios, and producers The amendments
reflect changes in the taxability of audio or audi-
ovisual works and master tapes made by the legisla-
ture The amendments change the tax responsibilities
of the producer and production studio The master
tape, disc, or electrical transcription and the total
charge to the customer for the production of that
master tape or electrical transcription are exempt from
sales and use tax
Billy Hamilton, revenue estimating director, has de-
termined that for the first five-year period the rule will
be in effect there will be no fiscal implications for state
or local government as a result of enforcing or admini-
stering the rule The amendments are promulgated un-
der the Tax Code, Title 2, and no fiscal implications
for small bLsinesses are required
Mr. Hamilton also has determined that for each year
of the first five years the rule as proposed is inr effect
the public benefit anticipated as a result of enforcing
the rule as proposed is the provision of new informa-
tion to the public regarding its tax responsibilities un-
der changes made by the legislature There is no an-
ticipated economic cost to individuals who are re-
quired to comply with the rule as proposed
Comments on the proposal may be submitted to
D. Carolyn Busch, PO Box 13528, Austin, Texas
78711
The amendments are proposed under the Texas Tax
Code, 1 11 002, which provides that the'comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax9 TexReg 4737
Proposed
RulesI
September 4, 1984
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Texas. Secretary of State. Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984, periodical, September 4, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243620/m1/35/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.