Texas Tax Code - Section 161.003. Exceptions To Applicability Of Chapter
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Texas Laws > Tax Code > Texas Tax Code - Section 161.003. Exceptions To Applicability Of Chapter
§ 161.003. EXCEPTIONS TO APPLICABILITY OF CHAPTER. This
chapter does not apply to:
(1) a toy pistol, toy cane, toy gun, or other device
that uses a paper or plastic cap;
(2) a model rocket or model rocket motor designed,
sold, and used for the purpose of propelling a recoverable aero
model;
(3) a propelling or expelling charge consisting of a
mixture of sulfur, charcoal, and potassium nitrate;
(4) a novelty or trick noisemaker;
(5) a pyrotechnic signaling device or distress signal
for marine, aviation, or highway use in an emergency situation;
(6) a fusee or railway torpedo for use by a railroad;
(7) the sale of a blank cartridge for use in a radio,
television, film, or theater production, for signal or ceremonial
purposes in athletic events, or for industrial purposes; or
(8) a pyrotechnic device for use by a military
organization.
Added by Acts 2001, 77th Leg., ch. 1363, § 2, eff. Oct. 1, 2001.
Section: 160.046 160.061 160.062 160.121 160.122 161.001 161.002 161.003 161.004 161.005 162.001 162.002 162.003 162.004 162.005
Last modified: August 11, 2007
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