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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 |
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Subchapter H. EXEMPTIONS |
Sec. 151.3101. AMUSEMENT SERVICES EXEMPTIONS
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(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, special district, or other political subdivision of this state or the United States;
(2) in a place that:
(A) is designated as a Recorded Texas Historic Landmark by the Texas Historical Commission; or
(B) is included in the National Register of Historic Places;
(3) by a nonprofit corporation or association, other than an entity described by Section 501(c)(7), Internal Revenue Code of 1986, if the proceeds do not go to the benefit of an individual except as a part of the services of a purely public charity;
(4) by a nonprofit corporation organized under the laws of this state for the purpose of encouraging agriculture by the maintenance of public fairs and exhibitions of livestock and no individual received a private benefit; or
(5) by an educational, religious, law enforcement association, or charitable organization.
(b) A musical concert performance or other amusement that is not solely for educational purposes is not exclusively provided under Subsection (a)(1) if an entity listed in that subsection contracts with an entity not listed in that subsection for the provision of the amusement.
(c) In this section, "educational organization" includes an entity described by Section 61.003(8) or (15), Education Code.