(a) For purposes of the tax imposed under Chapter 151, a sale, lease, rental, or other transaction between a person and a member, owner, or affiliate of the person involving an aircraft that would not be subject to tax or would qualify for an exemption from tax if the transaction were between unrelated persons remains not subject to tax or exempt from tax to the same extent as if the transaction were between unrelated persons.
(b) No tax is imposed under Chapter 151 with respect to the use of an aircraft by an owner or member of the purchaser of the aircraft, by an entity that is an affiliate of the purchaser of the aircraft, or by an owner or member of an affiliate of the purchaser of the aircraft if:
(1) with respect to the purchase of the aircraft, the purchaser paid the tax imposed under Chapter 151; or
(2) the purchaser’s purchase of the aircraft was exempt from the tax imposed under Chapter 151, other than under:
(A) § 151.302; or
(B) § 151.304, unless the purchase would have been exempt from tax under § 151.304 if the owner, member, affiliate, or owner or member of the affiliate who is using the aircraft had been the purchaser.

(c) For purposes of this section, the term “affiliate” means an entity that would be classified as a member of the purchaser’s affiliated group under § 171.0001.