LIMITED SALES, EXCISE, AND USE TAX
Tex. TAX Code ch. 151
in effectContents
section151.001.. SHORT TITLE.section151.002.. APPLICABILITY OF DEFINITIONS, ETC.section151.003.. "BUSINESS".section151.004.. "IN THIS STATE".section151.005.. "SALE" OR "PURCHASE".section151.006.. "SALE FOR RESALE."section151.007.. "SALES PRICE" OR "RECEIPTS".section151.008.. "SELLER" OR "RETAILER".section151.009.. "TANGIBLE PERSONAL PROPERTY".section151.010.. TAXABLE ITEM.section151.011.. "USE" AND "STORAGE".section151.012.. EFFECTIVE DATE OF TAX RATE CHANGES.section151.021.. EMPLOYEES.section151.022.. RETROACTIVE EFFECT OF RULES.section151.023.. INVESTIGATIONS AND AUDITS.section151.024.. PERSONS WHO MAY BE REGARDED AS RETAILERS.section151.025.. RECORDS REQUIRED TO BE KEPT.section151.026.. OUT-OF-STATE RECORDS.section151.027.. CONFIDENTIALITY OF TAX INFORMATION.section151.0028.. "AMUSEMENT SERVICES".section151.029.. REMEDIES NOT EXCLUSIVE.section151.0031.. "COMPUTER PROGRAM".section151.0033.. "CABLE TELEVISION SERVICE".section151.0034.. "CREDIT REPORTING SERVICE".section151.0035.. "DATA PROCESSING SERVICE".section151.0036.. "DEBT COLLECTION SERVICE".section151.0038.. "INFORMATION SERVICE".section151.0039.. "INSURANCE SERVICE".section151.0045.. "PERSONAL SERVICES".section151.0047.. "REAL PROPERTY REPAIR AND REMODELING".section151.0048.. REAL PROPERTY SERVICE.section151.051.. SALES TAX IMPOSED.section151.052.. COLLECTION BY RETAILER.section151.053.. SALES TAX BRACKETS.section151.054.. GROSS RECEIPTS PRESUMED SUBJECT TO TAX.section151.055.. SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL.section151.056.. PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY.section151.058.. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES.section151.060.. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.section151.061.. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES.section151.0075.. "SECURITY SERVICE".section151.101.. USE TAX IMPOSED.section151.0101.. "TAXABLE SERVICES".section151.0102.. "TELEPHONE ANSWERING SERVICES".section151.102.. USER LIABLE FOR TAX.section151.103.. COLLECTION BY RETAILER; PURCHASER'S RECEIPT.section151.0103.. TELECOMMUNICATIONS SERVICES.section151.104.. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED.section151.0104.. TELEPHONE COMPANY.section151.105.. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.section151.106.. REGISTRATION OF RETAILERS.section151.107.. RETAILER ENGAGED IN BUSINESS IN THIS STATE.section151.108.. INTERNET HOSTING.section151.151.. RESALE CERTIFICATE.section151.152.. RESALE CERTIFICATE: FORM.section151.153.. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS.section151.154.. RESALE CERTIFICATE: LIABILITY OF PURCHASER.section151.155.. EXEMPTION CERTIFICATE.section151.156.. TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS.section151.157.. CUSTOMS BROKERS.section151.158.. EXPORT STAMPS.section151.159.. REFUNDS; IDENTIFICATION CARDS.section151.160.. DEPOSITS.section151.201.. SALES TAX PERMITS.section151.202.. APPLICATION FOR PERMIT.section151.203.. SUSPENSION AND REVOCATION OF PERMIT.section151.204.. REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION.section151.205.. APPEALS.section151.0231.. MANAGED AUDITS.section151.0241.. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK.section151.0242.. MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS.section151.251.. SECURITY REQUIRED.section151.252.. TEMPORARY PERMIT.section151.253.. SECURITY: REQUIREMENTS.section151.254.. EXEMPTION FROM FILING SECURITY.section151.255.. NOTICE.section151.256.. FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT.section151.257.. FORFEITURE OF SECURITY: DETERMINATION.section151.258.. SALE OF SECURITY.section151.259.. SECURITY INSUFFICIENT TO PAY TAX.section151.260.. SECURITY SUFFICIENT TO PAY TAX.section151.261.. NOTICE TO CITIES.section151.262.. SUITS BY ATTORNEY GENERAL.section151.301.. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER".section151.302.. SALES FOR RESALE.section151.303.. PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT.section151.304.. OCCASIONAL SALES.section151.305.. COIN-OPERATED MACHINE SALES.section151.306.. TRANSFERS OF COMMON INTERESTS IN PROPERTY.section151.307.. EXEMPTIONS REQUIRED BY PREVAILING LAW.section151.308.. ITEMS TAXED BY OTHER LAW.section151.309.. GOVERNMENTAL ENTITIES.section151.310.. RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS.section151.311.. TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY.section151.312.. PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS.section151.313.. HEALTH CARE SUPPLIES.section151.314.. FOOD AND FOOD PRODUCTS.section151.315.. WATER.section151.316.. AGRICULTURAL ITEMS.section151.317.. GAS AND ELECTRICITY.section151.318.. PROPERTY USED IN MANUFACTURING.section151.319.. NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION.section151.320.. MAGAZINES.section151.321.. UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS.section151.322.. CONTAINERS.section151.323.. CERTAIN TELECOMMUNICATIONS SERVICES.section151.324.. EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION.section151.326.. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD.section151.327.. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL.section151.328.. AIRCRAFT.section151.329.. CERTAIN SHIPS AND SHIP EQUIPMENT.section151.330.. INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES.section151.331.. ROLLING STOCK; TRAIN FUEL AND SUPPLIES.section151.332.. CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS.section151.333.. ENERGY-EFFICIENT PRODUCTS.section151.334.. COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE.section151.336.. CERTAIN COINS AND PRECIOUS METALS.section151.337.. SALES BY OR TO INDIAN TRIBES.section151.338.. ENVIRONMENT AND CONSERVATION SERVICES.section151.339.. PREEXISTING CONTRACTS AND BIDS.section151.340.. OFFICIAL STATE COIN.section151.341.. ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS.section151.342.. AGRIBUSINESS ITEMS.section151.343.. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS.section151.344.. POST EXCHANGES ON STATE MILITARY PROPERTY.section151.346.. INTERCORPORATE SERVICES.section151.347.. CERTAIN LAWN AND YARD SERVICE.section151.348.. COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES.section151.350.. LABOR TO RESTORE CERTAIN PROPERTY.section151.351.. INFORMATION SERVICES AND DATA PROCESSING SERVICES.section151.353.. COURT REPORTING SERVICES.section151.354.. SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES.section151.355.. WATER-RELATED EXEMPTIONS.section151.356.. OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY.section151.359.. PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION.section151.00393.. INTERNET.section151.00394.. INTERNET ACCESS SERVICE.section151.401.. TAX DUE DATES.section151.402.. TAX REPORT DATES.section151.403.. WHO MUST FILE A REPORT.section151.405.. OTHER DUE DATES SET BY COMPTROLLER.section151.406.. CONTENTS AND FORM OF REPORT.section151.407.. SPECIAL USE TAX REPORTS.section151.408.. ACCOUNTING BASIS FOR REPORTS.section151.409.. REPORTS AND PAYMENTS: WHERE MADE.section151.410.. METHOD OF REPORTING SALES TAX: GENERAL RULE.section151.411.. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT.section151.412.. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES.section151.413.. OPTIONAL METHOD OF REPORTING: SMALL GROCERS.section151.414.. "RETAIL GROCER" DEFINED.section151.415.. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING.section151.416.. COMMINGLED RECEIPTS AND TAX.section151.417.. DIRECT PAYMENT OF TAX BY PURCHASER.section151.418.. ISSUANCE OF DIRECT PAYMENT PERMIT.section151.419.. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS.section151.420.. REVOCATION OF DIRECT PAYMENT PERMIT.section151.421.. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT.section151.422.. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER.section151.423.. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS.section151.424.. DISCOUNT FOR PREPAYMENTS.section151.425.. FORFEITURE OF DISCOUNT OR REIMBURSEMENT.section151.426.. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS.section151.427.. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE.section151.428.. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED.section151.429.. TAX REFUNDS FOR ENTERPRISE PROJECTS.section151.430.. DETERMINATION OF OVERPAID AMOUNTS.section151.431.. SALES AND USE TAX REFUND FOR JOB RETENTION.section151.432.. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE.section151.433.. DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS.section151.434.. DEDUCTION FOR CERTAIN TAXPAYERS PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM.section151.461.. DEFINITIONS.section151.462.. REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS.section151.463.. RULES.section151.464.. CONFIDENTIALITY.section151.465.. APPLICABILITY TO CERTAIN BREWERS.section151.466.. APPLICABILITY TO CERTAIN BREWERS.section151.467.. SUSPENSION OR CANCELLATION OF PERMIT.section151.468.. CIVIL PENALTY; CRIMINAL PENALTY.section151.469.. ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION.section151.470.. AUDIT; INSPECTION.section151.471.. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES.section151.481.. DEFINITIONS.section151.482.. REPORTS BY MANUFACTURERS AND DISTRIBUTORS.section151.483.. RULES.section151.484.. CONFIDENTIALITY.section151.485.. CIVIL PENALTY.section151.486.. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.section151.487.. AUDIT; INSPECTION.section151.488.. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES.section151.501.. DETERMINATION AFTER THE FILING OF A REPORT.section151.503.. DETERMINATION IF NO REPORT FILED.section151.504.. DETERMINATION WHEN A BUSINESS IS DISCONTINUED.section151.505.. WHEN DETERMINATION BECOMES FINAL.section151.507.. LIMITATIONS ON DETERMINATION.section151.508.. OFFSETS.section151.509.. PETITION FOR REDETERMINATION.section151.510.. HEARING ON REDETERMINATION.section151.511.. REDETERMINATION.section151.512.. INTEREST.section151.514.. NOTICES.section151.515.. PROCEEDINGS AGAINST CONSUMER.section151.0515.. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE.section151.0565.. TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS.section151.0595.. SINGLE LOCAL TAX RATE FOR REMOTE SELLERS.section151.601.. SUIT.section151.602.. VENUE.section151.603.. EVIDENCE: COMPTROLLER'S CERTIFICATE.section151.604.. FORM OF ACTION.section151.605.. WRITS OF ATTACHMENT.section151.606.. SERVICE OF PROCESS.section151.607.. LIMITATION PERIOD.section151.608.. JUDGMENTS.section151.614.. RES JUDICATA.section151.615.. TAX SUIT COMITY.section151.701.. USE OF STAMPS OR TOKENS PROHIBITED.section151.703.. FAILURE TO REPORT OR PAY TAX.section151.704.. SALES TAX ABSORPTION; CRIMINAL PENALTY.section151.705.. COLLECTION OF USE TAX; CRIMINAL PENALTY.section151.707.. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY.section151.708.. SELLING WITHOUT PERMIT; CRIMINAL PENALTY.section151.709.. FAILURE TO FURNISH REPORT; CRIMINAL PENALTY.section151.711.. LIMITATIONS ON PROSECUTIONS.section151.712.. CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS.section151.713.. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY.section151.714.. VENUE FOR CRIMINAL PROSECUTION.section151.801.. DISPOSITION OF PROCEEDS.section151.01032.. "TELEPHONE PREPAID CALLING CARD".section151.1551.. REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS.section151.1575.. REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY.section151.2021.. CANCELLATION OF INACTIVE PERMIT.section151.3021.. PACKAGING SUPPLIES AND WRAPPING.section151.3051.. SALES THROUGH CERTAIN VENDING MACHINES.section151.3071.. INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT.section151.3101.. AMUSEMENT SERVICES EXEMPTIONS.section151.3102.. SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR.section151.3105.. BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS.section151.3111.. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY.section151.3131.. FIREARM SAFETY EQUIPMENT.section151.3132.. FEMININE HYGIENE PRODUCTS.section151.3133.. MATERNITY CLOTHING.section151.3134.. BREAST MILK PUMPING PRODUCTS.section151.3135.. BABY BOTTLES.section151.3141.. FOOD STAMP PURCHASES.section151.3162.. TIMBER ITEMS.section151.3171.. SULPHUR.section151.3181.. DIVERGENT USE OF PROPERTY USED IN MANUFACTURING.section151.3185.. PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS.section151.3186.. PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES.section151.3291.. BOATS AND BOAT MOTORS.section151.3335.. WATER-EFFICIENT PRODUCTS.section151.3415.. ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT.section151.3501.. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.section151.3503.. SERVICES BY EMPLOYEES.section151.3565.. EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD.section151.3595.. PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS; TEMPORARY EXEMPTION.section151.4171.. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED.section151.4261.. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.section151.4291.. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS.section151.4292.. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO EMPLOY APPRENTICES.section151.4305.. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.section151.4661.. APPLICABILITY TO CERTAIN BREWPUBS.section151.7032.. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.section151.7075.. FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY.section151.7101.. ELECTION OF OFFENSES.section151.7102.. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.section151.7103.. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS.