Effective September 1, 2009, Texas legislation exempts aircraft from Texas sales and use tax if sold to a person for use exclusively in connection with an agricultural use. To qualify for the exemption the aircraft must be used 95% of the time for the following agricultural services: 1) predator control, 2) wildlife or livestock capture, 3) wildlife or livestock surveys, 4) census counts of wildlife or livestock, 5) animal or plant health inspection services, or 6) crop dusting, pollination, or seeding. In addition, the aircraft must travel more than 30 miles each way to a location to perform one of the listed services in order to qualify. The person claiming the exemption must maintain and make available to the comptroller flight records for all uses of the aircraft. Additional rules and regulations may apply. (S.B. 958, Laws 2009, effective September 1, 2009)