Relating to the exemption from sales and use taxes for certain aircraft components and other property required for normal aircraft operations.

SB 1030 exempts certain aircraft components and property required for normal aircraft operations from Texas sales and use taxes. Specifically, it removes taxes on tangible personal property permanently attached to aircraft or necessary for their operation (such as fuel or maintenance parts). This applies to aircraft owners or operators covered under existing tax code provisions. The exemption takes effect September 1, 2025, and does not apply to taxes accrued before that date.