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Glossary of Legislative Terms

SB 230: Sales Tax on Aircraft Sales and Leases

GENERAL BILL by Wright

Sales Tax on Aircraft Sales and Leases; Limiting the tax imposed on the sale or use of an aircraft; revising the applicability of the sales tax exemption on sales or leases of aircraft; defining the term “aircraft”, etc.

Effective Date: 7/1/2024
 Last Action: 3/8/2024 Senate - Died in Commerce and Tourism
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
    10/18/2023 Senate • Filed
    11/7/2023 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
    1/9/2024 Senate • Introduced
    3/8/2024 Senate • Died in Commerce and Tourism

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  • SB 230, Original Filed Version (Current Bill Version) Posted 10/18/2023 at 1:38 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 269 Aircraft Taxes Overdorf Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    S 264 Aircraft Taxes Rodriguez Compare Last Action: 3/8/2024 S Died in Commerce and Tourism Track This Bill

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    212.05 Sales, storage, use tax. Page 1 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 1 (pdf)
    212.0801 Qualified aircraft exemption. Page 3 (pdf)

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