SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 151.001 - Short Title
This chapter may be cited as the Limited Sales, Excise, and Use Tax Act. Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff....
- Texas Section 151.002 - Applicability Of Definitions, Etc
The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements...
- Texas Section 151.0028 - "Amusement Services"
(a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by...
- Texas Section 151.003 - "Business"
"Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage. Acts 1981, 67th...
- Texas Section 151.0031 - "Computer Program"
"Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the...
- Texas Section 151.0033 - "Cable Television Service"
"Cable television service" means the distribution of video programming with or without use of wires to subscribing or paying customers. Added by Acts 1984, 68th...
- Texas Section 151.0034 - "Credit Reporting Service"
"Credit reporting service" means assembling or furnishing credit history or credit information relating to any person. Added by Acts 1987, 70th Leg., 2nd C.S., ch....
- Texas Section 151.0035 - "Data Processing Service"
"Data processing service" includes word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production, the performance of a totalisator...
- Texas Section 151.0036 - "Debt Collection Service"
(a) "Debt collection service" means activity to collect or adjust a delinquent debt, to collect or adjust a claim, or to repossess property subject to...
- Texas Section 151.0038 - "Information Service"
(a) "Information service" means: (1) furnishing general or specialized news or other current information, including financial information, unless furnished to: (A) a newspaper or to...
- Texas Section 151.0039 - "Insurance Service"
(a) Except as provided in Subsection (b), "insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance...
- Texas Section 151.00393 - Internet
"Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of networks that employ...
- Texas Section 151.00394 - Internet Access Service
(a) "Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may...
- Texas Section 151.004 - "In This State"
"In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States....
- Texas Section 151.0045 - "Personal Services"
"Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes...
- Texas Section 151.0047 - "Real Property Repair And Remodeling"
(a) "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than: (1) a structure or...
- Texas Section 151.0048 - Real Property Service
(a) Except as provided by Subsection (b), "real property service" means: (1) landscaping; (2) the care and maintenance of lawns, yards, or ornamental trees or...
- Texas Section 151.005 - "Sale" Or "Purchase"
"Sale" or "purchase" means any of the following when done or performed for consideration: (1) a transfer of title or possession of tangible personal property;...
- Texas Section 151.006 - "Sale For Resale
Sec. 151.006. "SALE FOR RESALE." (a) "Sale for resale" means a sale of: (1) tangible personal property or a taxable service to a purchaser who...
- Texas Section 151.007 - "Sales Price" Or "Receipts"
(a) Except as provided by Subsections (c) and (d), "sales price" or "receipts" means the total amount for which a taxable item is sold, leased,...
- Texas Section 151.0075 - "Security Service"
"Security service" means service for which a license is required under Section 1702.101 or 1702.102, Occupations Code. Added by Acts 1987, 70th Leg., 2nd C.S.,...
- Texas Section 151.008 - "Seller" Or "Retailer"
(a) "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale...
- Texas Section 151.009 - "Tangible Personal Property"
"Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other...
- Texas Section 151.010 - Taxable Item
"Taxable item" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in...
- Texas Section 151.0101 - "Taxable Services"
(a) "Taxable services" means: (1) amusement services; (2) cable television services; (3) personal services; (4) motor vehicle parking and storage services; (5) the repair, remodeling,...
- Texas Section 151.0102 - "Telephone Answering Services"
"Telephone answering services" means the receiving and relaying of telephone messages by a human operator. The term does not include the automated receiving and relaying...
- Texas Section 151.0103 - Telecommunications Services
(a) For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or...
- Texas Section 151.01032 - "Telephone Prepaid Calling Card"
"Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls...
- Texas Section 151.0104 - Telephone Company
For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges...
- Texas Section 151.011 - "Use" And "Storage"
(a) Except as provided by Subsection (c) of this section, "use" means the exercise of a right or power incidental to the ownership of tangible...
SUBCHAPTER B ADMINISTRATION AND RECORDS
- Texas Section 151.012 - Effective Date Of Tax Rate Changes
(a) A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar...
- Texas Section 151.021 - Employees
The comptroller may employ accountants, auditors, investigators, assistants, and clerks for the administration of this chapter and may delegate to employees the authority to conduct...
- Texas Section 151.022 - Retroactive Effect Of Rules
The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect. Acts 1981, 67th Leg., p. 1548, ch....
- Texas Section 151.023 - Investigations And Audits
(a) The comptroller, or another person authorized by the comptroller in writing, may examine, copy, and photograph the books, records, papers, and equipment of a...
- Texas Section 151.0231 - Managed Audits
(a) In this section, "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information to determine a taxpayer's...
- Texas Section 151.024 - Persons Who May Be Regarded As Retailers
If the comptroller determines that it is necessary for the efficient administration of this chapter to regard a salesman, representative, peddler, or canvasser as the...
- Texas Section 151.0241 - Persons Performing Disaster- Or Emergency-related Work
(a) In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce...
- Texas Section 151.025 - Records Required To Be Kept
(a) All sellers and all other persons storing, using, or consuming in this state a taxable item purchased from a retailer shall keep the following...
- Texas Section 151.026 - Out-of-state Records
A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored...
- Texas Section 151.027 - Confidentiality Of Tax Information
(a) Information in or derived from a record, report, or other instrument required to be furnished under this chapter is confidential and not open to...
SUBCHAPTER C IMPOSITION AND COLLECTION OF SALES TAX
- Texas Section 151.029 - Remedies Not Exclusive
An action taken by the comptroller or the attorney general under this chapter is not an election to pursue one remedy to the exclusion of...
- Texas Section 151.051 - Sales Tax Imposed
(a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6-1/4 percent of the...
- Texas Section 151.0515 - Texas Emissions Reduction Plan Surcharge
(a) In this section, "equipment" includes all off-road, heavy-duty diesel equipment, other than implements of husbandry used solely for agricultural purposes, including: (1) pavers; (2)...
- Texas Section 151.052 - Collection By Retailer
(a) Except as provided by Subsection (d), a seller who makes a sale subject to the sales tax imposed by this chapter shall add the...
- Texas Section 151.053 - Sales Tax Brackets
(a) If the sales price involves a fraction of a dollar, the sales tax to be added to the sales price shall be computed by...
- Texas Section 151.054 - Gross Receipts Presumed Subject To Tax
(a) Except as provided by Subsection (d) of this section, all gross receipts of a seller are presumed to have been subject to the sales...
- Texas Section 151.055 - Sales Of Items Acquired For Lease Or Rental
(a) If a person purchases tangible personal property by means of a sale for resale for the purpose of renting or leasing the property for...
- Texas Section 151.056 - Property Consumed In Contracts To Improve Real Property
(a) A contractor is the consumer of tangible personal property furnished by him and incorporated into the property of his customer if the contract between...
- Texas Section 151.0565 - Taxable Items Sold Or Provided Under Destination Management Services Contracts
(a) In this section: (1) "Destination management services" means the following services: (A) transportation vehicle management; (B) booking and managing entertainers; (C) coordination of tours...
- Texas Section 151.057 - Services By Employees
The following services are not taxable under this chapter: (1) a service performed by an employee for his employer in the regular course of business,...
- Texas Section 151.058 - Property Used To Provide Taxable Services And Sale Price Of Taxable Services
(a) A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services. (b) The total amount...
- Texas Section 151.059 - Fee Imposed In Lieu Of Local Sales And Use Taxes
Section effective contingent upon federal legislation as provided in Acts 1989, 71st Leg., ch. 291, Sec. 5. (a) A nonresident of this state who...
- Texas Section 151.060 - Property Consumed In Repair Of Motor Vehicle
(a) Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing...
SUBCHAPTER D IMPOSITION AND COLLECTION OF USE TAX
- Texas Section 151.061 - Sourcing Of Charges For Mobile Telecommunications Services
(a) In this section: (1) "Home service provider" means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications...
- Texas Section 151.101 - Use Tax Imposed
(a) A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage,...
- Texas Section 151.102 - User Liable For Tax
(a) The person storing, using, or consuming a taxable item in this state is liable for the tax imposed by Section 151.101 of this code,...
- Texas Section 151.103 - Collection By Retailer; Purchaser's Receipt
(a) Except as provided by Section 151.052(d), a retailer engaged in business in this state who makes a sale of a taxable item for storage,...
- Texas Section 151.104 - Sale For Storage, Use, Or Consumption Presumed
(a) A sale of a taxable item by a person for delivery in this state is presumed to be a sale for storage, use, or...
- Texas Section 151.105 - Importation For Storage, Use, Or Consumption Presumed
(a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary,...
- Texas Section 151.106 - Registration Of Retailers
(a) A retailer who sells a taxable item for storage, use, or consumption in this state shall register with the comptroller. (b) The registration must...
- Texas Section 151.107 - Retailer Engaged In Business In This State
(a) For the purpose of this subchapter and in relation to the use tax, a retailer is engaged in business in this state if the...
SUBCHAPTER E RESALE AND EXEMPTION CERTIFICATES
- Texas Section 151.108 - Internet Hosting
(a) In this section, "Internet hosting" means providing to an unrelated user access over the Internet to computer services using property that is owned or...
- Texas Section 151.151 - Resale Certificate
A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in...
- Texas Section 151.152 - Resale Certificate: Form
(a) A resale certificate must be substantially in the form prescribed by the comptroller. (b) A resale certificate must: (1) be signed by the purchaser...
- Texas Section 151.153 - Resale Certificate: Commingled Fungible Goods
If a purchaser gives a resale certificate with respect to the purchase of fungible goods and then commingles the goods with other similar fungible goods...
- Texas Section 151.154 - Resale Certificate: Liability Of Purchaser
(a) If a purchaser who gives a resale certificate makes any use of the taxable item other than retention, demonstration, or display while holding it...
- Texas Section 151.155 - Exemption Certificate
(a) Except as provided by Section 151.3181 for property used in manufacturing, if a purchaser certifies in writing to a seller that a taxable item...
- Texas Section 151.1551 - Registration Number Required For Timber And Certain Agricultural Items
(a) This section applies to an exemption provided by: (1) Section 151.316(a)(6), (7), (8), (10), (11), (12), or (14); (2) Section 151.316(b) for tangible personal...
- Texas Section 151.156 - Tax-free Purchases Of Certain Exported Items
(a) The comptroller by rule may establish procedures by which a maquiladora enterprise or its agent may make tax-free purchases in this state of tangible...
- Texas Section 151.157 - Customs Brokers
(a) A customs broker, or an authorized employee of a customs broker, licensed by the comptroller under this section may issue documentation for the purpose...
- Texas Section 151.1575 - Requirements Relating To Issuing Documentation Showing Exportation Of Property
(a) A customs broker licensed by the comptroller or an authorized employee of the customs broker may issue documentation certifying that delivery of tangible personal...
- Texas Section 151.158 - Export Stamps
(a) The comptroller shall have printed or manufactured stamps in the design, size, and quantity the comptroller determines is necessary for the purpose of this...
- Texas Section 151.159 - Refunds; Identification Cards
(a) The comptroller in writing may authorize a customs broker to refund taxes collected under this chapter at export locations specified by the comptroller. (b)...
SUBCHAPTER F SALES TAX PERMITS
- Texas Section 151.160 - Deposits
Penalties collected by the comptroller shall be deposited into general revenue. Fees and charges collected by the comptroller under this Act shall be considered reimbursements...
- Texas Section 151.201 - Sales Tax Permits
(a) The comptroller shall issue to an applicant who qualifies under Section 151.202 of this code and under Subchapter G of this chapter a separate...
- Texas Section 151.202 - Application For Permit
(a) A person desiring to be a seller in this state shall file with the comptroller an application for a permit for each place of...
- Texas Section 151.2021 - Cancellation Of Inactive Permit
(a) The comptroller may cancel a sales tax permit under this section if the permit holder has reported no business activity for 12 consecutive months....
- Texas Section 151.203 - Suspension And Revocation Of Permit
(a) If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and...
- Texas Section 151.204 - Reissued Or New Permit After Revocation Or Suspension
(a) A new permit may not be issued to a former holder of a revoked permit unless the comptroller is satisfied that the person will...
SUBCHAPTER G SELLER'S AND RETAILER'S SECURITY
- Texas Section 151.205 - Appeals
A taxpayer may appeal the revocation or suspension of a tax permit in the same manner that appeals are made from a final deficiency determination....
- Texas Section 151.251 - Security Required
(a) An applicant for a sales tax permit or for registration as a retailer under Section 151.106 of this code must file with the comptroller...
- Texas Section 151.252 - Temporary Permit
(a) The comptroller may issue a temporary sales tax permit or retailer's registration to an applicant for a period determined by the comptroller in order...
- Texas Section 151.253 - Security: Requirements
(a) The security required by this subchapter may be a cash bond, a bond from a surety company chartered or authorized to do business in...
- Texas Section 151.254 - Exemption From Filing Security
(a) A person who has filed security under this subchapter is exempted from the security requirements of this subchapter and is entitled, on request, to...
- Texas Section 151.255 - Notice
(a) If the comptroller determines that the holder of a permit or a registered retailer is required to file security under Section 151.251(b) of this...
- Texas Section 151.256 - Failure To Provide Security: Loss Of Permit
If a person fails to provide security under this subchapter as provided by Section 151.251(b) of this code, the comptroller shall revoke or suspend the...
- Texas Section 151.257 - Forfeiture Of Security: Determination
(a) If a person who has filed a security under this subchapter fails to pay the taxes imposed by this chapter or by a city...
- Texas Section 151.258 - Sale Of Security
(a) If necessary to recover an amount of tax, penalty, or interest, the comptroller may sell security deposited under this subchapter. A sale shall be...
- Texas Section 151.259 - Security Insufficient To Pay Tax
(a) If payment of the tax due is not made and the forfeiture of the security does not satisfy the delinquency, the comptroller shall suspend...
- Texas Section 151.260 - Security Sufficient To Pay Tax
(a) If the security is forfeited in whole or in part and no delinquency remains, the comptroller shall demand from the person new or additional...
- Texas Section 151.261 - Notice To Cities
If a permit or registration is revoked or suspended under this subchapter, the comptroller shall notify the applicable city of any delinquency under the Local...
SUBCHAPTER H EXEMPTIONS
- Texas Section 151.262 - Suits By Attorney General
(a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the...
- Texas Section 151.301 - "Exempted From The Taxes Imposed By This Chapter"
If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not...
- Texas Section 151.302 - Sales For Resale
(a) The sale for resale of a taxable item is exempted from the taxes imposed by this chapter. (b) Tangible personal property used to perform...
- Texas Section 151.3021 - Packaging Supplies And Wrapping
(a) In this section: (1) "Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities. (2) "Wrapping, packing, and packaging...
- Texas Section 151.303 - Previously Taxed Items: Use Tax Exemption Or Credit
(a) The storage, use, or other consumption of a taxable item the sale of which is subject to the sales tax is exempted from the...
- Texas Section 151.304 - Occasional Sales
(a) An occasional sale of a taxable item and the storage, use, or consumption of a taxable item the sale or transfer of which to...
- Texas Section 151.305 - Coin-operated Machine Sales
(a) The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from...
- Texas Section 151.3051 - Sales Through Certain Vending Machines
(a) The sale of tangible personal property through a vending machine is exempt from the taxes imposed by this chapter if: (1) the sale is...
- Texas Section 151.306 - Transfers Of Common Interests In Property
If an interest in tangible personal property is sold, under the terms of a good faith, bona fide contractual relationship, to another person who either...
- Texas Section 151.307 - Exemptions Required By Prevailing Law
(a) Tangible personal property or service that this state is prohibited from taxing by the law of the United States, the United States Constitution, or...
- Texas Section 151.3071 - Installation Of Certain Equipment For Export
Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the...
- Texas Section 151.308 - Items Taxed By Other Law
(a) The following are exempted from the taxes imposed by this chapter: (1) oil as taxed by Chapter 202; (2) motor fuels and special fuels...
- Texas Section 151.309 - Governmental Entities
A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following governmental entities is exempted from the taxes...
- Texas Section 151.310 - Religious, Educational, And Public Service Organizations
(a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following organizations is exempted from the taxes...
- Texas Section 151.3101 - Amusement Services Exemptions
(a) Amusement services are exempted from the taxes imposed by this chapter only if exclusively provided: (1) by this state, a municipality, county, school district,...
- Texas Section 151.3105 - Bingo Equipment Purchased By Certain Organizations
Bingo equipment, as defined by Section 2001.002, Occupations Code, is exempted from the taxes imposed by this chapter if the bingo equipment is: (1) purchased...
- Texas Section 151.311 - Taxable Items Incorporated Into Or Used For Improvement Of Realty Of An Exempt Entity
(a) The purchase of tangible personal property for use in the performance of a contract for an improvement to realty for an organization exempted under...
- Texas Section 151.3111 - Services On Certain Exempted Personal Property
(a) Subject to Section 151.1551, a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the...
- Texas Section 151.312 - Periodicals And Writings Of Religious, Philanthropic, Charitable, Historical, Scientific, And Similar Organizations
Periodicals and writings, including those presented on audio tape, videotape, and computer disk, that are published and distributed by a religious, philanthropic, charitable, historical, scientific,...
- Texas Section 151.313 - Health Care Supplies
(a) The following items are exempted from the taxes imposed by this chapter: (1) a drug or medicine, other than insulin, if prescribed or dispensed...
- Texas Section 151.314 - Food And Food Products
(a) Food products for human consumption are exempted from the taxes imposed by this chapter. (b) "Food products" shall include, except as otherwise provided herein,...
- Texas Section 151.3141 - Food Stamp Purchases
(a) Items purchased in whole or in part with food coupons issued under the food stamp program from a business approved for participation in the...
- Texas Section 151.315 - Water
Water is exempted from the taxes imposed by this chapter. Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982.
- Texas Section 151.316 - Agricultural Items
Sec. 151.316. AGRICULTURAL ITEMS. (a) Subject to Section 151.1551, the following items are exempted from the taxes imposed by this chapter: (1) horses, mules, and...
- Texas Section 151.3162 - Timber Items
(a) In this section, "original producer" means a person who: (1) harvests timber that the person owns and continues to own until the timber is...
- Texas Section 151.317 - Gas And Electricity
(a) Subject to Sections 151.1551, 151.359, and 151.3595 and Subsection (d) of this section, gas and electricity are exempted from the taxes imposed by this...
- Texas Section 151.3171 - Sulphur
Sulphur is exempted from the taxes imposed by this chapter. Added by Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 8, eff. September...
- Texas Section 151.318 - Property Used In Manufacturing
(a) The following items are exempted from the taxes imposed by this chapter if sold, leased, or rented to, or stored, used, or consumed by...
- Texas Section 151.3181 - Divergent Use Of Property Used In Manufacturing
(a) In this section: (1) "Divergent use" means the use of property in a manner or for a purpose other than the manner or purpose...
- Texas Section 151.3182 - Certain Property Used In Research And Development Activities; Reporting Of Estimates And Evaluation
(a) In this section: (1) "Depreciable tangible personal property" means tangible personal property that: (A) has a useful life that exceeds one year; and (B)...
- Texas Section 151.3185 - Property Used In The Production Of Motion Pictures Or Video Or Audio Recordings And Broadcasts
(a) The sale, lease, or rental or storage, use, or other consumption of the following items are exempted from the taxes imposed by this chapter:...
- Texas Section 151.3186 - Property Used In Cable Television, Internet Access, Or Telecommunications Services
(a) In this section, "provider" means a provider of cable television service, Internet access service, or telecommunications services. (b) A provider is entitled to a...
- Texas Section 151.319 - Newspapers And Property Used In Newspaper Publication
(a) A newspaper sold or distributed by individual copy or by subscription is exempted from the taxes imposed by this chapter. (b) A transaction involving...
- Texas Section 151.320 - Magazines
(a) Subscriptions to magazines that are sold for a semiannual or longer period and are entered as second class mail are exempted from the taxes...
- Texas Section 151.321 - University And College Student Organizations
(a) A taxable item sold by a qualified student organization and for which the sales price is $5,000 or less, is exempted from the taxes...
- Texas Section 151.322 - Containers
(a) The following are exempted from the taxes imposed by this chapter: (1) a container sold with its contents if the sales price of the...
- Texas Section 151.323 - Certain Telecommunications Services
(a) There are exempted from the taxes imposed by this chapter the receipts from the sale, use, or other consumption in this state of: (1)...
- Texas Section 151.324 - Equipment Used Elsewhere For Mineral Exploration Or Production
(a) The following items are exempted from the sales tax imposed by Subchapter C of this chapter: (1) drill pipe, casing, tubing, and other pipe...
- Texas Section 151.325 - Basic Fee For Internet Access Service
(a) The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an...
- Texas Section 151.326 - Clothing And Footwear For Limited Period
(a) The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes...
- Texas Section 151.327 - School Supplies And School Backpacks Before Start Of School
(a) In this section: (1) "Backpack" means a messenger bag, book bag, or a pack with straps that a person wears on the person's back,...
- Texas Section 151.328 - Aircraft
(a) Aircraft are exempted from the taxes imposed by this chapter if: (1) sold to a person using the aircraft as a certificated or licensed...
- Texas Section 151.329 - Certain Ships And Ship Equipment
The following items are exempted from the taxes imposed by this chapter: (1) materials, equipment, and machinery that enter into and become component parts of...
- Texas Section 151.3291 - Boats And Boat Motors
(a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from...
- Texas Section 151.330 - Interstate Shipments, Common Carriers, And Services Across State Lines
(a) The sale of tangible personal property that under the sales contract is shipped to a point outside this state is exempted from the sales...
- Texas Section 151.331 - Rolling Stock; Train Fuel And Supplies
(a) Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter....
- Texas Section 151.332 - Certain Sales By Senior Citizen Organizations
(a) There are exempted from the sales tax imposed by Subchapter C of this chapter the receipts from the sale of tangible personal property that...
- Texas Section 151.333 - Energy-efficient Products
(a) In this section, "energy-efficient product" means a product that has been designated as an Energy Star qualified product under the Energy Star program jointly...
- Texas Section 151.3335 - Water-efficient Products
(a) In this section: (1) "Water-conserving product": (A) means tangible personal property that: (i) is used on private residential property and is not used for...
- Texas Section 151.334 - Components Of Tangible Personal Property Used In Connection With Sequestration Of Carbon Dioxide
Components of tangible personal property used in connection with an advanced clean energy project, as defined by Section 382.003, Health and Safety Code, or a...
- Texas Section 151.335 - Coin-operated Services
(a) Amusement and personal services provided through coin-operated machines that are operated by the consumer are exempt from the taxes imposed by this chapter. (b)...
- Texas Section 151.336 - Certain Coins And Precious Metals
The sale of gold, silver, or numismatic coins or of platinum, gold, or silver bullion is exempted from the taxes imposed by this chapter. Added...
- Texas Section 151.337 - Sales By Or To Indian Tribes
(a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal...
- Texas Section 151.338 - Environment And Conservation Services
The services involved in the repair, remodeling, maintenance, or restoration of tangible personal property are not taxable under this chapter if the repair, remodeling, maintenance,...
- Texas Section 151.339 - Preexisting Contracts And Bids
The receipts from the sale, use, or rental of and the storage, use, or consumption in this state of taxable services are exempt from the...
- Texas Section 151.340 - Official State Coin
Official state coins produced under Section 11.05, State Purchasing and General Services Act (Article 601b, Vernon's Texas Civil Statutes), are exempted from the taxes imposed...
- Texas Section 151.341 - Items Sold To Or Used By Development Corporations
(a) A taxable item sold, leased, or rented to or stored, used, or consumed by a nonprofit corporation formed under the Development Corporation Act (Subtitle...
- Texas Section 151.3415 - Items Sold To Or Used To Construct, Maintain, Expand, Improve, Equip, Or Renovate Media Production Facilities At Media Production Locations; Report
(a) In this section, "qualified person" and "qualified media production location" have the meanings assigned by Section 485A.002, Government Code. (b) The sale, lease, or...
- Texas Section 151.342 - Agribusiness Items
(a) There are exempted from the tax imposed by this chapter bins used exclusively as containers in transporting fruit or vegetables from the field or...
- Texas Section 151.343 - Animals Sold By Nonprofit Animal Shelters
The sale, including the acceptance of a fee for adoption, of an animal by a nonprofit animal shelter, as that term is defined by Section...
- Texas Section 151.344 - Post Exchanges On State Military Property
(a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a post exchange under Section 437.110, Government Code, is exempt...
- Texas Section 151.346 - Intercorporate Services
(a) There are exempt from the taxes imposed by this chapter service transactions among affiliated entities, at least one of which is a corporation, that...
- Texas Section 151.347 - Certain Lawn And Yard Service
There are exempted from the taxes imposed by this chapter lawn mowing and other yard maintenance: (1) performed by an individual younger than 18 years...
- Texas Section 151.348 - Cooperative Research And Development Ventures
(a) There are exempted from the taxes imposed by this chapter items sold in connection with a joint research and development venture as defined by...
- Texas Section 151.350 - Labor To Restore Certain Property
(a) Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if: (1) the amount of the charge...
- Texas Section 151.3501 - Labor To Restore, Repair, Or Remodel Historic Sites
(a) Labor to restore, repair, or remodel an improvement to real property is exempted from the taxes imposed by this chapter if: (1) the amount...
- Texas Section 151.351 - Information Services And Data Processing Services
There is exempted from the taxes imposed by this chapter 20 percent of the value of information services and data processing services. Added by Acts...
- Texas Section 151.353 - Court Reporting Services
(a) Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or...
- Texas Section 151.354 - Services By Employees Of Property Management Companies
(a) There are exempted from the taxes imposed by this chapter services performed by an employee of a property management company if: (1) the employee...
- Texas Section 151.355 - Water-related Exemptions
The following are exempted from taxes imposed by this chapter: (1) rainwater harvesting equipment or supplies, water recycling and reuse equipment or supplies, or other...
- Texas Section 151.356 - Offshore Spill Response Containment Property
(a) In this section, "offshore spill response containment property" means tangible personal property: (1) described by Section 11.271(c); (2) owned or leased by an entity...
- Texas Section 151.3565 - Emergency Preparation Supplies For Limited Period
(a) The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period...
- Texas Section 151.359 - Property Used In Certain Data Centers; Temporary Exemption
(a) In this section: (1) "County average weekly wage" means the average weekly wage in a county for all jobs during the most recent four...
SUBCHAPTER I REPORTS, PAYMENTS, AND METHODS OF REPORTING
- Texas Section 151.3595 - Property Used In Certain Large Data Center Projects; Temporary Exemption
(a) In this section: (1) "County average weekly wage" means the average weekly wage in a county for all jobs during the most recent four...
- Texas Section 151.401 - Tax Due Dates
(a) The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the...
- Texas Section 151.402 - Tax Report Dates
(a) A tax report required by this chapter for a reporting period is due on the same date that the tax payment for the period...
- Texas Section 151.403 - Who Must File A Report
(a) A person subject to the sales tax shall file a tax report. (b) A retailer engaged in business in this state as provided by...
- Texas Section 151.405 - Other Due Dates Set By Comptroller
(a) The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period...
- Texas Section 151.406 - Contents And Form Of Report
(a) Except as provided by Section 151.407, a tax report required by this chapter must: (1) for sales tax purposes, show the amount of the...
- Texas Section 151.407 - Special Use Tax Reports
(a) The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a...
- Texas Section 151.408 - Accounting Basis For Reports
A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation...
- Texas Section 151.409 - Reports And Payments: Where Made
A tax report or tax payment shall be delivered to the office of the comptroller. Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1,...
- Texas Section 151.410 - Method Of Reporting Sales Tax: General Rule
A seller shall compute the sales tax imposed by Subchapter C of this chapter to be paid to the comptroller by multiplying the percentage rate...
- Texas Section 151.411 - Method Of Reporting: Sellers Having Sales Below Taxable Amount
(a) If not less than 50 percent of the total receipts of a seller from the sale of taxable items come from separate transactions in...
- Texas Section 151.412 - Optional Method Of Reporting: Percentage Of Sales
(a) A seller who is a retail grocer, a seller who operates a separate grocery department having separate records that are separately auditable, or any...
- Texas Section 151.413 - Optional Method Of Reporting: Small Grocers
(a) A seller who is a retail grocer and whose annual total receipts do not exceed $100,000 may pay the taxes imposed by this chapter...
- Texas Section 151.414 - "Retail Grocer" Defined
In this subchapter, "retail grocer" means a retail vendor who sells food for human consumption off the premises, together with household supplies and nondurable household...
- Texas Section 151.415 - Assessment Of Penalties And Interest Against Seller Using Optional Method Of Reporting
The comptroller may assess a penalty and interest against a seller using an optional method of reporting under Section 151.412 or Section 151.413 of this...
- Texas Section 151.416 - Commingled Receipts And Tax
A seller who has an accounting system under which the taxes collected under this chapter are commingled with the receipts from the sales of taxable...
- Texas Section 151.417 - Direct Payment Of Tax By Purchaser
(a) The holder of a direct payment permit issued by the comptroller may give a blanket exemption certificate to sellers who sell, lease, or rent...
- Texas Section 151.4171 - Optional Reporting Method: Percentage-based
(a) In this section, "percentage-based reporting method" means a method by which a taxpayer categorizes purchase transactions according to standards specified in the letter of...
- Texas Section 151.418 - Issuance Of Direct Payment Permit
(a) The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by Section 151.419 of this code....
- Texas Section 151.419 - Application For Direct Payment Permits: Qualifications
(a) A person desiring a direct payment permit must file with the comptroller a written application for the permit. (b) The application must be accompanied...
- Texas Section 151.420 - Revocation Of Direct Payment Permit
(a) A person to whom a direct payment permit has been issued holds the permit as a matter of revocable privilege and not as a...
- Texas Section 151.421 - Voluntary Relinquishment Of Direct Payment Permit
(a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished. (b) A direct...
- Texas Section 151.422 - Cancellation Or Termination Of Direct Payment Permit: Duty Of Permit Holder
(a) On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under...
- Texas Section 151.423 - Reimbursement To Taxpayer For Tax Collections
A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement...
- Texas Section 151.424 - Discount For Prepayments
(a) A taxpayer who prepays the taxpayer's tax liability on the basis of a reasonable estimate of the tax liability for a quarter in which...
- Texas Section 151.425 - Forfeiture Of Discount Or Reimbursement
If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any...
- Texas Section 151.426 - Credits And Refunds For Bad Debts, Returned Merchandise, And Repossessions
(a) A seller may withhold the payment of the tax on a portion of the sales price of a taxable item that remains unpaid by...
- Texas Section 151.4261 - Credit Or Reimbursement In Return Transactions
A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a...
- Texas Section 151.427 - Deduction For Property On Which The Tax Is Paid And Held For Resale
(a) A seller who has paid the tax imposed by this chapter on the sales price of tangible personal property acquired for storage or use...
- Texas Section 151.428 - Interest Charged By Retailer On Amounts Of Taxes Financed
(a) A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the...
- Texas Section 151.429 - Tax Refunds For Enterprise Projects
(a) An enterprise project is eligible for a refund in the amount provided by this section of the taxes imposed by this chapter on purchases...
- Texas Section 151.4291 - Tax Refunds For Defense Readjustment Projects
(a) A defense readjustment project is eligible for a refund in the amount provided by this section of the taxes imposed by this chapter on...
- Texas Section 151.430 - Determination Of Overpaid Amounts
(a) This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for...
- Texas Section 151.431 - Sales And Use Tax Refund For Job Retention
(a) A qualified business operating in the jurisdiction of the nominating governmental entity for at least three consecutive years may apply for and be granted...
SUBCHAPTER I-1 REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES
- Texas Section 151.432 - Deductions Of Tax On Ticket Or Admission Document To Amusement Service
(a) A reseller of a ticket or admission document to an amusement service may deduct from taxable sales reported the adjusted value of the ticket...
- Texas Section 151.461 - Definitions
In this subchapter: (1) "Brewer" means a person required to hold a brewer's permit under Chapter 12, Alcoholic Beverage Code. (2) "Distributor" means a person...
- Texas Section 151.462 - Reports By Brewers, Manufacturers, Wholesalers, And Distributors
(a) The comptroller shall require each brewer, manufacturer, wholesaler, distributor, or package store local distributor to file with the comptroller a report each month of...
- Texas Section 151.463 - Rules
The comptroller may adopt rules to implement this subchapter. Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 3, eff. September 1,
- Texas Section 151.464 - Confidentiality
Except as provided by Section 111.006, information contained in a report required to be filed by this subchapter is confidential and not subject to disclosure...
- Texas Section 151.465 - Applicability To Certain Brewers
This subchapter applies only to a brewer permitted under Chapter 12A, Alcoholic Beverage Code. Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11),...
- Texas Section 151.466 - Applicability To Certain Manufacturers
This subchapter applies only to a manufacturer licensed under Chapter 62A, Alcoholic Beverage Code. Added by Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11),...
- Texas Section 151.467 - Suspension Or Cancellation Of Permit
If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may suspend or cancel...
- Texas Section 151.468 - Civil Penalty; Criminal Penalty
(a) If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a...
- Texas Section 151.469 - Action By Texas Alcoholic Beverage Commission
If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may notify the Texas...
- Texas Section 151.470 - Audit; Inspection
The comptroller may audit, inspect, or otherwise verify a brewer's, manufacturer's, wholesaler's, distributor's, or package store local distributor's compliance with this subchapter. Added by Acts...
SUBCHAPTER J TAX DETERMINATIONS
- Texas Section 151.471 - Action By Attorney General; Venue; Attorney's Fees
(a) The comptroller may bring an action to enforce this subchapter and obtain any civil remedy authorized by this subchapter or any other law for...
- Texas Section 151.501 - Determination After The Filing Of A Report
If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code. Acts 1981, 67th Leg.,...
- Texas Section 151.503 - Determination If No Report Filed
(a) If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax,...
- Texas Section 151.504 - Determination When A Business Is Discontinued
If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment...
- Texas Section 151.505 - When Determination Becomes Final
A determination made under Section 151.501, 151.503, or 151.504 of this code becomes final on the expiration of 30 days after the day on which...
- Texas Section 151.507 - Limitations On Determination
(a) A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code...
- Texas Section 151.508 - Offsets
In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment...
- Texas Section 151.509 - Petition For Redetermination
A person petitioning for a redetermination of a determination made under Section 111.022 must file, before the determination becomes final, security as the comptroller requires...
- Texas Section 151.510 - Hearing On Redetermination
(a) If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition...
- Texas Section 151.511 - Redetermination
(a) The comptroller may decrease the amount of a determination at any time before the determination becomes final. (b) The comptroller may increase the amount...
- Texas Section 151.512 - Interest
Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required...
- Texas Section 151.514 - Notices
The comptroller shall give notice of a determination made under this subchapter promptly as provided by Sections 111.008(b) and (c) of this code. Any other...
SUBCHAPTER K PROCEDURES FOR COLLECTION OF DELINQUENT TAXES
- Texas Section 151.515 - Proceedings Against Consumer
This chapter does not prohibit the comptroller from proceeding against a consumer for an amount of tax that the consumer should have paid but failed...
- Texas Section 151.601 - Suit
The comptroller may bring an action in a court of this state, another state, or the United States to collect an amount of the taxes...
- Texas Section 151.602 - Venue
A suit brought under this subchapter against a taxpayer in a court of this state may be filed and heard in the county where the...
- Texas Section 151.603 - Evidence: Comptroller's Certificate
In an action brought under this subchapter a certificate of the comptroller showing the delinquency is prima facie evidence of the determination of the tax...
- Texas Section 151.604 - Form Of Action
A suit under this subchapter against any person for recovery of the tax is in the form of an action for debt. Acts 1981, 67th...
- Texas Section 151.605 - Writs Of Attachment
In a suit under this subchapter, no bond or affidavit is required before the issuance of a writ of attachment. Acts 1981, 67th Leg., p....
- Texas Section 151.606 - Service Of Process
In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by...
- Texas Section 151.607 - Limitation Period
The limitation period provided by Section 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought...
- Texas Section 151.608 - Judgments
(a) A judgment in favor of the state obtained in an action under this chapter may be filed for record with the county clerk of...
- Texas Section 151.614 - Res Judicata
In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the...
SUBCHAPTER L PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
- Texas Section 151.615 - Tax Suit Comity
A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other...
- Texas Section 151.701 - Use Of Stamps Or Tokens Prohibited
No person may use stamps or tokens for the purpose of collecting or enforcing the collection of the taxes imposed by this chapter or for...
- Texas Section 151.703 - Failure To Report Or Pay Tax
(a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter...
- Texas Section 151.7032 - Failure To Pay Taxes Collected; Criminal Penalty And Aggregation Of Amounts Involved
(a) A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax...
- Texas Section 151.704 - Prohibited Advertising; Criminal Penalty
(a) A retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that...
- Texas Section 151.705 - Collection Of Use Tax; Criminal Penalty
A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more...
- Texas Section 151.707 - Resale Or Exemption Certificate; Criminal Penalty
(a) A person commits an offense if the person: (1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption...
- Texas Section 151.7075 - Failure To Produce Certain Records After Using Resale Certificate; Criminal Penalty
(a) A person commits an offense if the person intentionally fails to produce to the comptroller records that document a taxpayer's taxable sale of items...
- Texas Section 151.708 - Selling Without Permit; Criminal Penalty
(a) A person or officer of a corporation commits an offense if the person or corporation engages in business as a retailer in this state...
- Texas Section 151.709 - Failure To Furnish Report; Criminal Penalty
(a) A person commits an offense if the person refuses to furnish a report as required by this chapter or by the comptroller as authorized...
- Texas Section 151.7101 - Election Of Offenses
If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may...
- Texas Section 151.7102 - False Entry Or Failure To Enter In Records
(a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry...
- Texas Section 151.7103 - Failure To Produce For Inspection Or Allow Inspection Of Records
(a) A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a...
- Texas Section 151.711 - Limitations On Prosecutions
An indictment or information for a criminal offense brought under this chapter must be presented within four years after the commission of the offense or...
- Texas Section 151.712 - Civil Penalty For Persons Certifying Exports
(a) A person may not sign or certify proof of export documentation for the purpose of showing an exemption under Section 151.307(b)(2) unless: (1) the...
- Texas Section 151.713 - Furnishing False Information To Customs Broker; Civil Penalty
(a) A person may not obtain or attempt to obtain export documentation for the purpose of showing an exemption under Section 151.307(b)(2) from a customs...
SUBCHAPTER M DISPOSITION OF PROCEEDS
- Texas Section 151.714 - Venue For Criminal Prosecution
Venue for prosecution for an offense under this chapter is in: (1) the county in which any element of the offense occurs; or (2) Travis...
- Texas Section 151.801 - Disposition Of Proceeds
(a) Except for the amounts allocated under Subsections (b), (c), and (c-2), all proceeds from the collection of the taxes imposed by this chapter shall...
- Texas Section 151.802 - Allocation Of Certain Revenue To Property Tax Relief Fund
(a) This section applies only: (1) during the state fiscal years beginning September 1 of 2012, 2013, 2014, 2015, and 2016; and (2) with respect...