TX HB4085

Expands the sales and use tax exemption for aircraft repair, remodeling, and maintenance services to cover all aircraft, removing the previous restriction that limited the exemption to specific categories of operators (such as certificated carriers or foreign governments)

Extends the tax exemption for machinery, tools, supplies, and equipment used exclusively in aircraft repair, remodeling, or maintenance to apply universally, eliminating the requirement that work be performed by or on behalf of specific operator types

Exempts tangible personal property permanently attached as aircraft components, or items necessary for normal operations placed in aircraft (such as fluids), from sales and use tax for all aircraft owners

Tax liability accrued before the effective date remains unaffected and will continue to be enforced under former law

Takes effect September 1, 2025