Texas Aircraft Maintenance - When buying an aircraft in Texas, you will pay between 6.25 percent and 8.25 percent sales and use tax on the aircraft's sales price, less the value of any trade-in. In most cases, the total tax paid is based on the rate in effect at the seller's place of business.
We maintain a professional maintenance staff and facility to help you get the most from your flying experience. While the largest segment of our business addresses maintenance, warranty repairs, and parts support for Part 23 single and twin-engine airplanes, we are also a leading service center for light sport and experimental aircraft, as well as a Certified Rotax Maintenance Center.
Texas Aircraft Maintenance
Tailwheel pilots take note, we are an Authorized Service Center for American Champion Aircraft and we maintain a wide variety of tube and fabric airplanes. We are also a Service Center for the world-class Stemme Gliders.
Purchase From An Occasional Seller
If you fly an out-of-production airplane such as Beech, Bellanca, Cessna, Piper, etc., give us a call to talk to you about your maintenance needs. If you purchase an aircraft for agricultural use and use it in a taxable manner more than 5 percent of the time, you lose the sales tax exemption and must pay sales and use tax based on the purchase price of the aircraft.
If you do not have a Texas Sales and Use Tax Permit and are not required to have one, you can buy an aircraft tax free from someone who is not in the business of selling, leasing or renting taxable items or services.
A student cannot buy an aircraft tax free for flight instruction, but can rent an aircraft on an hourly basis tax free for exclusive use in FAA-approved flight instruction, including solo flights. The student must give the seller a Form 01-339, Texas Sales and Use Tax Exemption Certificate (PDF), which includes the flight school or flight instructor's contact information.
You can buy an aircraft that is an identifiable segment of a business tax free. Before you buy the aircraft, the income and expenses attributable to it must be separately established in the seller's records. Both you and the seller must keep records to document the exemption.
Identifiable Business Segments
To claim the fly-away exemption, you must give the seller a Form 01-907, Texas Aircraft Exemption Certificate Out-of-State Registration and Use (PDF). Both you and the seller must sign the certificate. The seller must send a copy of the certificate to the Comptroller's office within 30 days of the sale.
Chartering an aircraft with a pilot or crew is a nontaxable transportation service. You do not have to collect tax on your charges for chartered flights as long as the pilot and crew remain under your supervision and control during the flights.
You owe tax on an aircraft you buy with a valid exemption certificate (PDF) when it is used in a taxable manner. The tax due is based on the value of the aircraft for the period of time used.
You can pay the tax due on your divergent use on your Texas Sales and Use Tax Return. If you do not have a permit, you can pay the tax due to the Comptroller's office using Form 01-156, Texas Use Tax Return (PDF).
Divergent Use
If you buy an aircraft from a seller who has a Texas Sales and Use Tax Permit, the seller will collect any sales tax due and remit it to the Comptroller's office. The seller will give you a receipt that either shows the amount of tax paid or includes a statement that tax is included in the purchase price.
Southwest Texas Aviation has been serving pilots and aircraft owners for over 30 years. We specialize in Mooney aircraft, but we also maintain Cessna, Beechcraft, Cirrus, Piper, and other small aircraft. Services include general aviation maintenance, repair, and inspections.
If your purchase was exempt from tax as an occasional sale, you may still lease the aircraft tax free to a related party if the related party could have claimed the occasional sale exemption on the aircraft if they were the purchaser.
Sales tax is not due on the sale or lease of an aircraft you use and register in another state or country before using it in Texas. An aircraft purchased under the fly-away exemption can be used in Texas within the first year, as long as it is predominantly used outside of Texas for that first year.
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