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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
| Subchapter A. GENERAL PROVISIONS |
| § 151.001. SHORT TITLE |
| § 151.002. APPLICABILITY OF DEFINITIONS, ETC |
| § 151.0028. "AMUSEMENT SERVICES" |
| § 151.003. "BUSINESS" |
| § 151.0031. "COMPUTER PROGRAM" |
| § 151.0033. "CABLE TELEVISION SERVICE" |
| § 151.0034. "CREDIT REPORTING SERVICE" |
| § 151.0035. "DATA PROCESSING SERVICE" |
| § 151.0036. "DEBT COLLECTION SERVICE" |
| § 151.0038. "INFORMATION SERVICE" |
| § 151.0039. "INSURANCE SERVICE" |
| § 151.00393. INTERNET |
| § 151.00394. INTERNET ACCESS SERVICE |
| § 151.004. "IN THIS STATE" |
| § 151.0045. "PERSONAL SERVICES" |
| § 151.0047. "REAL PROPERTY REPAIR AND REMODELING" |
| § 151.0048. REAL PROPERTY SERVICE |
| § 151.005. "SALE" OR "PURCHASE" |
| § 151.006. "SALE FOR RESALE." |
| § 151.007. "SALES PRICE" OR "RECEIPTS" |
| § 151.0075. "SECURITY SERVICE" |
| § 151.008. "SELLER" OR "RETAILER" |
| § 151.009. "TANGIBLE PERSONAL PROPERTY" |
| § 151.010. TAXABLE ITEM |
| § 151.0101. "TAXABLE SERVICES" |
| § 151.0102. "TELEPHONE ANSWERING SERVICES" |
| § 151.0103. TELECOMMUNICATIONS SERVICES |
| § 151.01032. "TELEPHONE PREPAID CALLING CARD" |
| § 151.0104. TELEPHONE COMPANY |
| § 151.011. "USE" AND "STORAGE" |
| § 151.012. EFFECTIVE DATE OF TAX RATE CHANGES |
| Subchapter B. ADMINISTRATION AND RECORDS |
| § 151.021. EMPLOYEES |
| § 151.022. RETROACTIVE EFFECT OF RULES |
| § 151.023. INVESTIGATIONS AND AUDITS |
| § 151.0231. MANAGED AUDITS |
| § 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS |
| § 151.025. RECORDS REQUIRED TO BE KEPT |
| § 151.026. OUT-OF-STATE RECORDS |
| § 151.027. CONFIDENTIALITY OF TAX INFORMATION |
| § 151.029. REMEDIES NOT EXCLUSIVE |
| Subchapter C. IMPOSITION AND COLLECTION OF SALES TAX |
| § 151.051. SALES TAX IMPOSED |
| § 151.0515. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE |
| § 151.052. COLLECTION BY RETAILER |
| § 151.053. SALES TAX BRACKETS |
| § 151.054. GROSS RECEIPTS PRESUMED SUBJECT TO TAX |
| § 151.055. SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL |
| § 151.056. PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY |
| § 151.0565. TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS |
| § 151.057. SERVICES BY EMPLOYEES |
| § 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES |
| § 151.059. FEE IMPOSED IN LIEU OF LOCAL SALES AND USE TAXES. |
| § 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE |
| § 151.061. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES |
| Subchapter D. IMPOSITION AND COLLECTION OF USE TAX |
| § 151.101. USE TAX IMPOSED |
| § 151.102. USER LIABLE FOR TAX |
| § 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT |
| § 151.104. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED |
| § 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED |
| § 151.106. REGISTRATION OF RETAILERS |
| § 151.107. RETAILER ENGAGED IN BUSINESS IN THIS STATE |
| § 151.108. INTERNET HOSTING |
| Subchapter E. RESALE AND EXEMPTION CERTIFICATES |
| § 151.151. RESALE CERTIFICATE |
| § 151.152. RESALE CERTIFICATE: FORM |
| § 151.153. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS |
| § 151.154. RESALE CERTIFICATE: LIABILITY OF PURCHASER |
| § 151.155. EXEMPTION CERTIFICATE |
| § 151.1551. REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS |
| § 151.156. TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS |
| § 151.157. CUSTOMS BROKERS |
| § 151.1575. REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY |
| § 151.158. EXPORT STAMPS |
| § 151.159. REFUNDS; IDENTIFICATION CARDS |
| § 151.160. DEPOSITS |
| Subchapter F. SALES TAX PERMITS |
| § 151.201. SALES TAX PERMITS |
| § 151.202. APPLICATION FOR PERMIT |
| § 151.2021. CANCELLATION OF INACTIVE PERMIT |
| § 151.203. SUSPENSION AND REVOCATION OF PERMIT |
| § 151.204. REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION |
| § 151.205. APPEALS |
| Subchapter G. SELLER'S AND RETAILER'S SECURITY |
| § 151.251. SECURITY REQUIRED |
| § 151.252. TEMPORARY PERMIT |
| § 151.253. SECURITY: REQUIREMENTS |
| § 151.254. EXEMPTION FROM FILING SECURITY |
| § 151.255. NOTICE |
| § 151.256. FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT |
| § 151.257. FORFEITURE OF SECURITY: DETERMINATION |
| § 151.258. SALE OF SECURITY |
| § 151.259. SECURITY INSUFFICIENT TO PAY TAX |
| § 151.260. SECURITY SUFFICIENT TO PAY TAX |
| § 151.261. NOTICE TO CITIES |
| § 151.262. SUITS BY ATTORNEY GENERAL |
| Subchapter H. EXEMPTIONS |
| § 151.301. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER" |
| § 151.302. SALES FOR RESALE |
| § 151.3021. PACKAGING SUPPLIES AND WRAPPING |
| § 151.303. PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT |
| § 151.304. OCCASIONAL SALES |
| § 151.305. COIN-OPERATED MACHINE SALES |
| § 151.306. TRANSFERS OF COMMON INTERESTS IN PROPERTY |
| § 151.307. EXEMPTIONS REQUIRED BY PREVAILING LAW |
| § 151.3071. INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT |
| § 151.308. ITEMS TAXED BY OTHER LAW |
| § 151.309. GOVERNMENTAL ENTITIES |
| § 151.310. RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS |
| § 151.3101. AMUSEMENT SERVICES EXEMPTIONS |
| § 151.3105. BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS |
| § 151.311. TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY |
| § 151.3111. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY |
| § 151.312. PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS |
| § 151.313. HEALTH CARE SUPPLIES |
| § 151.314. FOOD AND FOOD PRODUCTS |
| § 151.3141. FOOD STAMP PURCHASES |
| § 151.315. WATER |
| § 151.316. AGRICULTURAL ITEMS |
| § 151.3162. TIMBER ITEMS |
| § 151.317. GAS AND ELECTRICITY |
| § 151.318. PROPERTY USED IN MANUFACTURING |
| § 151.3181. DIVERGENT USE OF PROPERTY USED IN MANUFACTURING |
| § 151.3185. PROPERTY USED IN THE PRODUCTION OF MOTION PICTURES OR VIDEO OR AUDIO RECORDINGS AND BROADCASTS |
| § 151.319. NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION |
| § 151.320. MAGAZINES |
| § 151.321. UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS |
| § 151.322. CONTAINERS |
| § 151.323. CERTAIN TELECOMMUNICATIONS SERVICES |
| § 151.324. EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION |
| § 151.325. BASIC FEE FOR INTERNET ACCESS SERVICE |
| § 151.326. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD |
| § 151.327. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL |
| § 151.328. AIRCRAFT |
| § 151.329. CERTAIN SHIPS AND SHIP EQUIPMENT |
| § 151.3291. BOATS AND BOAT MOTORS |
| § 151.330. INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE LINES |
| § 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES |
| § 151.332. CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS |
| § 151.333. ENERGY-EFFICIENT PRODUCTS |
| § 151.334. COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE |
| § 151.335. COIN-OPERATED SERVICES |
| § 151.336. CERTAIN COINS AND PRECIOUS METALS |
| § 151.337. SALES BY OR TO INDIAN TRIBES |
| § 151.338. ENVIRONMENT AND CONSERVATION SERVICES |
| § 151.339. PREEXISTING CONTRACTS AND BIDS |
| § 151.340. OFFICIAL STATE COIN |
| § 151.341. ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS |
| § 151.3415. ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT |
| § 151.342. AGRIBUSINESS ITEMS |
| § 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS |
| § 151.344. POST EXCHANGES ON STATE MILITARY PROPERTY |
| § 151.346. INTERCORPORATE SERVICES |
| § 151.347. CERTAIN LAWN AND YARD SERVICE |
| § 151.348. COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES |
| § 151.350. LABOR TO RESTORE CERTAIN PROPERTY |
| § 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES |
| § 151.351. INFORMATION SERVICES AND DATA PROCESSING SERVICES |
| § 151.353. COURT REPORTING SERVICES |
| § 151.354. SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES |
| § 151.355. WATER-RELATED EXEMPTIONS |
| Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING |
| § 151.401. TAX DUE DATES |
| § 151.402. TAX REPORT DATES |
| § 151.403. WHO MUST FILE A REPORT |
| § 151.405. OTHER DUE DATES SET BY COMPTROLLER |
| § 151.406. CONTENTS AND FORM OF REPORT |
| § 151.407. SPECIAL USE TAX REPORTS |
| § 151.408. ACCOUNTING BASIS FOR REPORTS |
| § 151.409. REPORTS AND PAYMENTS: WHERE MADE |
| § 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE |
| § 151.411. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE AMOUNT |
| § 151.412. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES |
| § 151.413. OPTIONAL METHOD OF REPORTING: SMALL GROCERS |
| § 151.414. "RETAIL GROCER" DEFINED |
| § 151.415. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING |
| § 151.416. COMMINGLED RECEIPTS AND TAX |
| § 151.417. DIRECT PAYMENT OF TAX BY PURCHASER |
| § 151.4171. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED |
| § 151.418. ISSUANCE OF DIRECT PAYMENT PERMIT |
| § 151.419. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS |
| § 151.420. REVOCATION OF DIRECT PAYMENT PERMIT |
| § 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT |
| § 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY OF PERMIT HOLDER |
| § 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS |
| § 151.424. DISCOUNT FOR PREPAYMENTS |
| § 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT |
| § 151.426. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS |
| § 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS |
| § 151.427. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE |
| § 151.428. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES FINANCED |
| § 151.429. TAX REFUNDS FOR ENTERPRISE PROJECTS |
| § 151.4291. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS |
| § 151.430. DETERMINATION OF OVERPAID AMOUNTS |
| § 151.431. SALES AND USE TAX REFUND FOR JOB RETENTION |
| § 151.432. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT TO AMUSEMENT SERVICE |
| Subchapter I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES |
| § 151.461. DEFINITIONS |
| § 151.462. REPORTS BY BREWERS, MANUFACTURERS, WHOLESALERS, AND DISTRIBUTORS |
| § 151.463. RULES |
| § 151.464. CONFIDENTIALITY |
| § 151.465. APPLICABILITY TO CERTAIN BREWERS |
| § 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS |
| § 151.467. SUSPENSION OR CANCELLATION OF PERMIT |
| § 151.468. CIVIL PENALTY; CRIMINAL PENALTY |
| § 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION |
| § 151.470. AUDIT; INSPECTION |
| § 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES |
| Subchapter J. TAX DETERMINATIONS |
| § 151.501. DETERMINATION AFTER THE FILING OF A REPORT |
| § 151.503. DETERMINATION IF NO REPORT FILED |
| § 151.504. DETERMINATION WHEN A BUSINESS IS DISCONTINUED |
| § 151.505. WHEN DETERMINATION BECOMES FINAL |
| § 151.507. LIMITATIONS ON DETERMINATION |
| § 151.508. OFFSETS |
| § 151.509. PETITION FOR REDETERMINATION |
| § 151.510. HEARING ON REDETERMINATION |
| § 151.511. REDETERMINATION |
| § 151.512. INTEREST |
| § 151.514. NOTICES |
| § 151.515. PROCEEDINGS AGAINST CONSUMER |
| Subchapter K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES |
| § 151.601. SUIT |
| § 151.602. VENUE |
| § 151.603. EVIDENCE: COMPTROLLER'S CERTIFICATE |
| § 151.604. FORM OF ACTION |
| § 151.605. WRITS OF ATTACHMENT |
| § 151.606. SERVICE OF PROCESS |
| § 151.607. LIMITATION PERIOD |
| § 151.608. JUDGMENTS |
| § 151.614. RES JUDICATA |
| § 151.615. TAX SUIT COMITY |
| Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES |
| § 151.701. USE OF STAMPS OR TOKENS PROHIBITED |
| § 151.703. FAILURE TO REPORT OR PAY TAX |
| § 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED |
| § 151.704. PROHIBITED ADVERTISING; CRIMINAL PENALTY |
| § 151.705. COLLECTION OF USE TAX; CRIMINAL PENALTY |
| § 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY |
| § 151.7075. FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY |
| § 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY |
| § 151.709. FAILURE TO FURNISH REPORT; CRIMINAL PENALTY |
| § 151.7101. ELECTION OF OFFENSES |
| § 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS |
| § 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS |
| § 151.711. LIMITATIONS ON PROSECUTIONS |
| § 151.712. CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS |
| § 151.713. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY |
| § 151.714. VENUE FOR CRIMINAL PROSECUTION |
| Subchapter M. DISPOSITION OF PROCEEDS |
| § 151.801. DISPOSITION OF PROCEEDS |
| § 151.802. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND |