but I can assure her that it does not since the state will impose use tax at the same rate for out-of-state purchases that aren't protected by the occasional sale exemption.
You may not hear from the state for a couple of years, but it's now fair to assume that every airplane transaction will be examined and questioned by the new (~two years old) task force established for that specific purpose. Although it's not a guarantee that the exemption will stand, the form executed by the seller is your best proof, and you want to have it in the file when the time comes. You don't file it with the state, it just lives in your file cabinet until they come knocking.
~~~~~~~ Ok. so a purchase between individuals can be taxed in Texas? basicly the transfer of the aircraft is between spouses who are considered co-owners to spouses that are co-owners - there is not business involved just us folks. I'll keep a copy of the current registration for the plane from the FAA Registry and a copy of the bill of sale and a copy of the new registration .... in a secure place