8510L0667A14
      COMPTROLLER OF PUBLIC ACCOUNTS
      STATE OF TEXAS
      AUSTIN, TEXAS  78774
      
      BOB BULLOCK
      Comptroller 		October 1, 1985
      
      ************ 
      ************
      ************
      
      Dear ************:
      
      This letter is in reference to our phone conversation concerning the
      taxability of fight instruction in a glider plane.
      
      Section 151.328 (c) of the tax code states:
      
      (c) in this section, "aircraft" does not include a rocket or
      missile, but does include:
      
      (1)  a fixed wing, heavier-than-air craft that is driven
      by propeller or jet and supported by the dynamic reaction 
      of the air against its wings;
      
      (2)  a helicopter; and 
      
      (3)  an airplane flight simulator approved by the Federal
      Aviation Administration for use as a Phase II or higher 
      flight simulator under Appendix H, 14 C.F.R. Part 121.
      
      Since the glider does not fit this description it will not qualify for
      exemption and will be governed by our Rule 3.294 (enclosed) concerning
      rentals and leases.
      
      You indicated that your charges are all separately stated, that is glider
      rental fee, tow charge, and instruction.  You will collect tax on the
      rental fee of course and the tow charge which is considered to be a part
      of the rental charge.  The charge for instruction is not taxable.
      
      You may purchase the glider(s) tax free by issuing a resale certificate.
      
      This opinion is based on the facts presented.   If there are additional 
or
      different facts, the opinion may change.
      
      If you have any questions or need more information, please call me at
      1-800-252-5555 toll free from anywhere in Texas.  The regular number is
      512/463-4600.   You may write me at the Tax Administration Division.
      
      Sincerely,
      F. Wayne McDonald
      Tax Policy Section
      Tax Administration Division
      
ACCESSION NUMBER: 8510L0667A14 
SUPERSEDED: N 
DOCUMENT TYPE: L 
DATE: 10/01/1985
TAX TYPE: SALES