 |
Texas Statutes (Last Updated: January 4, 2014) |
 |
TAX CODE |
|
Title 2. STATE TAXATION |
|
Subtitle E. SALES, EXCISE, AND USE TAXES |
|
Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
|
Subchapter H. EXEMPTIONS |
Sec. 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) sulphur as taxed by Chapter 203;
(3) motor fuels and special fuels as defined, taxed, or exempted by Chapter 162;
(4) cement as taxed by Chapter 181;
(5) motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152, other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001;
(6) mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Chapter 183;
(7) alcoholic beverages when sold to the holder of a private club registration permit or to the agent or employee of the holder of a private club registration permit if the holder or agent or employee is acting as the agent of the members of the club and if the beverages are to be served on the premises of the club;
(8) oil well service as taxed by Subchapter E, Chapter 191; and
(9) insurance premiums subject to gross premiums taxes.
(b) Natural gas is exempted under Subsection (a)(3) only to the extent that the gas is taxed as a motor fuel under Chapter 162.