Tex. Tax Code § 163.003
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, an aircraft that is brought into this state for the sole purpose of being completed, repaired, remodeled, or restored is not brought into the state for storage, use, or other consumption in this state.
Tex. Tax Code § 163.003