Persons Providing Flight Instruction Must Have A Sales Tax Permit to Purchase Aircraft Sales-Tax-Free

2016-11-23T15:02:01+00:00

Comptroller Hearing No. 101.806 involved the exemption provided to flight instructors in Tax Code § 151.328(a)(2).  This statute permits persons engaged in flight instruction to purchase aircraft sales-tax-free.  One condition of the exemption is that the instructor must have a sales tax permit.  In the hearing decision, the ALJ agreed that flight instruction is not [...]