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CS/SB 786: Aircraft Sales and Lease Tax

GENERAL BILL by Finance and Tax ; Hutson

Aircraft Sales and Lease Tax; Exempting all aircraft sales and leases, rather than the sales and leases of certain aircraft, from the sales and use tax; defining the term “aircraft”; deleting the definition of the term “common carrier” to conform to changes made by the act, etc.

Effective Date: 7/1/2022
 Last Action: 3/14/2022 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    11/2/2021 Senate • Filed
    11/16/2021 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 52
    11/22/2021 Senate • On Committee agenda-- Commerce and Tourism, 11/30/21, 9:00 am, 110 Senate Building
    11/30/2021 Senate • Favorable by Commerce and Tourism; YEAS 8 NAYS 2 -SJ 95
    • Now in Finance and Tax
    1/10/2022 Senate • On Committee agenda-- Finance and Tax, 01/13/22, 9:00 am, 110 Senate Building
    1/11/2022 Senate • Introduced -SJ 52
    1/13/2022 Senate • CS by Finance and Tax; YEAS 6 NAYS 1 -SJ 115
    • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    1/14/2022 Senate • Now in Appropriations
    1/18/2022 Senate • CS by Finance and Tax read 1st time -SJ 174
    3/12/2022 Senate • Indefinitely postponed and withdrawn from consideration
    3/14/2022 Senate • Died in Appropriations

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  • CS/SB 786, Committee Substitute 1 (Current Bill Version) Posted 1/13/2022 at 3:07 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 6051 Aircraft Sales and Lease Tax Overdorf Similar Last Action: 3/14/2022 H Died in Ways & Means Committee Track This Bill

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 1 (pdf)

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  • SB 786, Original Filed Version Posted 11/2/2021 at 4:19 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 11/29/2021 (pdf)
    Commerce and Tourism (Post-Meeting) 11/30/2021 (pdf)
    Finance and Tax (Pre-Meeting) 1/11/2022 (pdf)
    Finance and Tax (Post-Meeting) 1/13/2022 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 6051 Aircraft Sales and Lease Tax Overdorf Identical Last Action: 3/14/2022 H Died in Ways & Means Committee Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    303042 - Amendment
    Delete lines 41 - 42 and insert:     		Finance and Tax
    (Hutson)     		1/11/2022
    10:36 AM     		Favorable
    1/13/2022     		Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    11/30/2021 9:00 AM Commerce and Tourism 8 Yeas - 2 Nays
    1/13/2022 9:00 AM Finance and Tax 6 Yeas - 1 Nays

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 1 (pdf)

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