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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 161. FIREWORKS TAX |
Sec. 161.003. EXCEPTIONS TO APPLICABILITY OF CHAPTER
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This chapter does not apply to:
(1) a toy pistol, toy cane, toy gun, or other device that uses a paper or plastic cap;
(2) a model rocket or model rocket motor designed, sold, and used for the purpose of propelling a recoverable aero model;
(3) a propelling or expelling charge consisting of a mixture of sulfur, charcoal, and potassium nitrate;
(4) a novelty or trick noisemaker;
(5) a pyrotechnic signaling device or distress signal for marine, aviation, or highway use in an emergency situation;
(6) a fusee or railway torpedo for use by a railroad;
(7) the sale of a blank cartridge for use in a radio, television, film, or theater production, for signal or ceremonial purposes in athletic events, or for industrial purposes; or
(8) a pyrotechnic device for use by a military organization.