Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 161. FIREWORKS TAX |
Sec. 161.001. DEFINITION
Latest version.
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In this chapter, "fireworks" means any composition or device that is designed to produce a visible or audible effect by combustion, explosion, deflagration, or detonation that is classified as Division 1.4G explosives by the United States Department of Transportation in 49 C.F.R. Part 173 as of September 1, 1999.
Added by Acts 2001, 77th Leg., ch. 1363, Sec. 2, eff. Oct. 1, 2001.