Tex. Tax Code § 163.004
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
For purposes of the tax imposed under Subchapter D, Chapter 151, there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005.
Tex. Tax Code § 163.004