Ezel / Tax Rulings / TX
TX 9112L1146D10 Sales and/or Use Tax (State,Local,MTA) 1991-12-10

Was an aircraft charter used to transport passengers subject to Texas sales tax?

Short answer: No. The Comptroller said sales tax was not due on an aircraft charter for passenger transportation or on individual tickets for travel on a common carrier.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The requester provided aircraft charter service. The Comptroller said sales tax was not due when the aircraft was chartered to transport passengers.

The letter also said individuals did not owe sales tax on tickets purchased for travel on a common carrier.

What this means for you

This short ruling addressed passenger transportation, not a bare aircraft rental or lease without the described transportation service.

Common questions

Was the passenger charter taxable? No. Were individual common-carrier tickets taxable? No. Did the letter analyze other aircraft rentals? No.

Citations and references

  • The letter does not identify a numbered statute or administrative rule.

Source

Original ruling text

December 10, 1991

Dear ***:

Thank you for your letter of November 11, 1991, regarding the taxability
of charter service provided by **.

Sales tax is not due on the charter of an aircraft for the purpose of
transporting passengers. Also, sales tax would not be due on tickets purchased
by individuals for travel on a common carrier.

This opinion is based on the facts provided. If there are additional or
different facts, the opinion could change.

If you have any questions or need additional information you may call
toll free 1-800-252-5555 Ext. 50037. The regular Austin number is
512-463-5555. You may also write to Tax Administration Division.

Sincerely,

Lindey Osborne
Tax Administration Division

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