Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax

Section 151.0241. Persons Performing Disaster- or Emergency-Related Work - Sec. 151.0241. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK. (a) In...

Section 151.0242. Marketplace Providers and Marketplace Sellers - Sec. 151.0242. MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS. (a) In this...

Section 151.025. Records Required to Be Kept - Sec. 151.025. RECORDS REQUIRED TO BE KEPT. (a) All sellers...

Section 151.026. Out-of-State Records - Sec. 151.026. OUT-OF-STATE RECORDS. A taxpayer is entitled to keep...

Section 151.027. Confidentiality of Tax Information - Sec. 151.027. CONFIDENTIALITY OF TAX INFORMATION. (a) Information in or...

Section 151.029. Remedies Not Exclusive - Sec. 151.029. REMEDIES NOT EXCLUSIVE. An action taken by the...

Subchapter C. Imposition and Collection of Sales Tax

Section 151.051. Sales Tax Imposed - Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed...

Section 151.0515. Texas Emissions Reduction Plan Surcharge - Sec. 151.0515. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a) In this...

Section 151.052. Collection by Retailer - Sec. 151.052. COLLECTION BY RETAILER. (a) Except as provided by...

Section 151.053. Sales Tax Brackets - Sec. 151.053. SALES TAX BRACKETS. (a) If the sales price...

Section 151.054. Gross Receipts Presumed Subject to Tax - Sec. 151.054. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) Except...

Section 151.055. Sales of Items Acquired for Lease or Rental - Sec. 151.055. SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL....

Section 151.056. Property Consumed in Contracts to Improve Real Property - Sec. 151.056. PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY....

Section 151.0565. Taxable Items Sold or Provided Under Destination Management Services Contracts - Sec. 151.0565. TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT...

Section 151.058. Property Used to Provide Taxable Services and Sale Price of Taxable Services - Sec. 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE...

Section 151.0595. Single Local Tax Rate for Remote Sellers - Sec. 151.0595. SINGLE LOCAL TAX RATE FOR REMOTE SELLERS. (a)...

Section 151.060. Property Consumed in Repair of Motor Vehicle - Sec. 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE. (a)...

Section 151.061. Sourcing of Charges for Mobile Telecommunications Services - Sec. 151.061. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES. (a)...

Subchapter D. Imposition and Collection of Use Tax

Section 151.101. Use Tax Imposed - Sec. 151.101. USE TAX IMPOSED. (a) A tax is imposed...

Section 151.102. User Liable for Tax - Sec. 151.102. USER LIABLE FOR TAX. (a) The person storing,...

Section 151.103. Collection by Retailer; Purchaser's Receipt - Sec. 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT. (a) Except as...

Section 151.104. Sale for Storage, Use, or Consumption Presumed - Sec. 151.104. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a)...

Section 151.105. Importation for Storage, Use, or Consumption Presumed - Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a)...

Section 151.106. Registration of Retailers - Sec. 151.106. REGISTRATION OF RETAILERS. (a) A retailer who sells...

Section 151.107. Retailer Engaged in Business in This State - Sec. 151.107. RETAILER ENGAGED IN BUSINESS IN THIS STATE. (a)...

Section 151.108. Internet Hosting - Sec. 151.108. INTERNET HOSTING. (a) In this section, "Internet hosting"...

Subchapter E. Resale and Exemption Certificates

Section 151.151. Resale Certificate - Sec. 151.151. RESALE CERTIFICATE. A purchaser may give a resale...

Section 151.152. Resale Certificate: Form - Sec. 151.152. RESALE CERTIFICATE: FORM. (a) A resale certificate must...

Section 151.153. Resale Certificate: Commingled Fungible Goods - Sec. 151.153. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS. If a purchaser...

Section 151.154. Resale Certificate: Liability of Purchaser - Sec. 151.154. RESALE CERTIFICATE: LIABILITY OF PURCHASER. (a) If a...

Section 151.155. Exemption Certificate - Sec. 151.155. EXEMPTION CERTIFICATE. (a) Except as provided by Section...

Section 151.1551. Registration Number Required for Timber and Certain Agricultural Items - Sec. 151.1551. REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL...

Section 151.156. Tax-Free Purchases of Certain Exported Items - Sec. 151.156. TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS. (a) The...

Section 151.157. Customs Brokers - Sec. 151.157. CUSTOMS BROKERS. (a) A customs broker, or an...

Section 151.1575. Requirements Relating to Issuing Documentation Showing Exportation of Property - Sec. 151.1575. REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF...

Section 151.158. Export Stamps - Sec. 151.158. EXPORT STAMPS. (a) The comptroller shall have printed...

Section 151.159. Refunds; Identification Cards - Sec. 151.159. REFUNDS; IDENTIFICATION CARDS. (a) The comptroller in writing...

Section 151.160. Deposits - Sec. 151.160. DEPOSITS. Penalties collected by the comptroller shall be...

Subchapter F. Sales Tax Permits

Section 151.201. Sales Tax Permits - Sec. 151.201. SALES TAX PERMITS. (a) The comptroller shall issue...

Section 151.202. Application for Permit - Sec. 151.202. APPLICATION FOR PERMIT. (a) A person desiring to...

Section 151.2021. Cancellation of Inactive Permit - Sec. 151.2021. CANCELLATION OF INACTIVE PERMIT. (a) The comptroller may...

Section 151.203. Suspension and Revocation of Permit - Sec. 151.203. SUSPENSION AND REVOCATION OF PERMIT. (a) If a...

Section 151.204. Reissued or New Permit After Revocation or Suspension - Sec. 151.204. REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION....

Section 151.205. Appeals - Sec. 151.205. APPEALS. A taxpayer may appeal the revocation or...

Subchapter G. Seller's and Retailer's Security

Section 151.251. Security Required - Sec. 151.251. SECURITY REQUIRED. (a) An applicant for a sales...

Section 151.252. Temporary Permit - Sec. 151.252. TEMPORARY PERMIT. (a) The comptroller may issue a...

Section 151.253. Security: Requirements - Sec. 151.253. SECURITY: REQUIREMENTS. (a) The security required by this...

Section 151.254. Exemption From Filing Security - Sec. 151.254. EXEMPTION FROM FILING SECURITY. (a) A person who...

Section 151.255. Notice - Sec. 151.255. NOTICE. (a) If the comptroller determines that the...

Section 151.256. Failure to Provide Security: Loss of Permit - Sec. 151.256. FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT. If...

Section 151.257. Forfeiture of Security: Determination - Sec. 151.257. FORFEITURE OF SECURITY: DETERMINATION. (a) If a person...

Section 151.258. Sale of Security - Sec. 151.258. SALE OF SECURITY. (a) If necessary to recover...

Section 151.259. Security Insufficient to Pay Tax - Sec. 151.259. SECURITY INSUFFICIENT TO PAY TAX. (a) If payment...

Section 151.260. Security Sufficient to Pay Tax - Sec. 151.260. SECURITY SUFFICIENT TO PAY TAX. (a) If the...

Section 151.261. Notice to Cities - Sec. 151.261. NOTICE TO CITIES. If a permit or registration...

Section 151.262. Suits by Attorney General - Sec. 151.262. SUITS BY ATTORNEY GENERAL. (a) The attorney general...

Subchapter H. Exemptions

Section 151.301. "Exempted From the Taxes Imposed by This Chapter" - Sec. 151.301. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER"....

Section 151.302. Sales for Resale - Sec. 151.302. SALES FOR RESALE. (a) The sale for resale...

Section 151.3021. Packaging Supplies and Wrapping - Sec. 151.3021. PACKAGING SUPPLIES AND WRAPPING. (a) In this section:...

Section 151.303. Previously Taxed Items: Use Tax Exemption or Credit - Sec. 151.303. PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT....

Section 151.304. Occasional Sales - Sec. 151.304. OCCASIONAL SALES. (a) An occasional sale of a...

Section 151.305. Coin-Operated Machine Sales - Sec. 151.305. COIN-OPERATED MACHINE SALES. (a) The following tangible personal...

Section 151.3051. Sales Through Certain Vending Machines - Sec. 151.3051. SALES THROUGH CERTAIN VENDING MACHINES. (a) The sale...

Section 151.306. Transfers of Common Interests in Property - Sec. 151.306. TRANSFERS OF COMMON INTERESTS IN PROPERTY. If an...

Section 151.307. Exemptions Required by Prevailing Law - Sec. 151.307. EXEMPTIONS REQUIRED BY PREVAILING LAW. (a) Tangible personal...

Section 151.3071. Installation of Certain Equipment for Export - Sec. 151.3071. INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT. Electronic audio...

Section 151.308. Items Taxed by Other Law - Sec. 151.308. ITEMS TAXED BY OTHER LAW. (a) The following...

Section 151.309. Governmental Entities - Sec. 151.309. GOVERNMENTAL ENTITIES. A taxable item sold, leased, or...

Section 151.310. Religious, Educational, and Public Service Organizations - Sec. 151.310. RELIGIOUS, EDUCATIONAL, AND PUBLIC SERVICE ORGANIZATIONS. (a) A...

Section 151.3101. Amusement Services Exemptions - Sec. 151.3101. AMUSEMENT SERVICES EXEMPTIONS. (a) Amusement services are exempted...

Section 151.3102. Sale by Nonprofit Organization at County Fair - Sec. 151.3102. SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR. (a)...

Section 151.3105. Bingo Equipment Purchased by Certain Organizations - Sec. 151.3105. BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS. Bingo equipment,...

Section 151.311. Taxable Items Incorporated Into or Used for Improvement of Realty of an Exempt Entity - Sec. 151.311. TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT...

Section 151.3111. Services on Certain Exempted Personal Property - Sec. 151.3111. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY. (a) Subject...

Section 151.312. Periodicals and Writings of Religious, Philanthropic, Charitable, Historical, Scientific, and Similar Organizations - Sec. 151.312. PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL,...

Section 151.313. Health Care Supplies - Sec. 151.313. HEALTH CARE SUPPLIES. (a) The following items are...

Section 151.3131. Firearm Safety Equipment - Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this section, "firearm...

Section 151.314. Food and Food Products - Sec. 151.314. FOOD AND FOOD PRODUCTS. (a) Food products for...

Section 151.3141. Food Stamp Purchases - Sec. 151.3141. FOOD STAMP PURCHASES. (a) Items purchased in whole...

Section 151.315. Water - Sec. 151.315. WATER. Water is exempted from the taxes imposed...

Section 151.316. Agricultural Items - Sec. 151.316. AGRICULTURAL ITEMS. (a) Subject to Section 151.1551, the...

Section 151.3162. Timber Items - Sec. 151.3162. TIMBER ITEMS. (a) In this section, "original producer"...

Section 151.317. Gas and Electricity - Sec. 151.317. GAS AND ELECTRICITY. (a) Subject to Sections 151.1551,...

Section 151.3171. Sulphur - Sec. 151.3171. SULPHUR. Sulphur is exempted from the taxes imposed...

Section 151.318. Property Used in Manufacturing - Sec. 151.318. PROPERTY USED IN MANUFACTURING. (a) The following items...

Section 151.3181. Divergent Use of Property Used in Manufacturing - Sec. 151.3181. DIVERGENT USE OF PROPERTY USED IN MANUFACTURING. (a)...

Section 151.3182. Certain Property Used in Research and Development Activities; Reporting of Estimates and Evaluation - Sec. 151.3182. CERTAIN PROPERTY USED IN RESEARCH AND DEVELOPMENT ACTIVITIES;...

Section 151.3185. Property Used in the Production of Motion Picture, Video, or Audio Recordings and Broadcasts - Sec. 151.3185. PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE,...

Section 151.3186. Property Used in Cable Television, Internet Access, or Telecommunications Services - Sec. 151.3186. PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR...

Section 151.319. Newspapers and Property Used in Newspaper Publication - Sec. 151.319. NEWSPAPERS AND PROPERTY USED IN NEWSPAPER PUBLICATION. (a)...

Section 151.320. Magazines - Sec. 151.320. MAGAZINES. (a) Subscriptions to magazines that are sold...

Section 151.321. University and College Student Organizations - Sec. 151.321. UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS. (a) A taxable...

Section 151.322. Containers - Sec. 151.322. CONTAINERS. (a) The following are exempted from the...

Section 151.323. Certain Telecommunications Services - Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES. (a) There are exempted from...

Section 151.324. Equipment Used Elsewhere for Mineral Exploration or Production - Sec. 151.324. EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION....

Section 151.325. Basic Fee for Internet Access Service - Sec. 151.325. BASIC FEE FOR INTERNET ACCESS SERVICE. (a) The...

Section 151.326. Clothing and Footwear for Limited Period - Sec. 151.326. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD. (a) The...

Section 151.327. School Supplies and School Backpacks Before Start of School - Sec. 151.327. SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF...

Section 151.328. Aircraft - Sec. 151.328. AIRCRAFT. (a) Aircraft are exempted from the taxes...

Section 151.329. Certain Ships and Ship Equipment - Sec. 151.329. CERTAIN SHIPS AND SHIP EQUIPMENT. The following items...

Section 151.3291. Boats and Boat Motors - Sec. 151.3291. BOATS AND BOAT MOTORS. (a) The sale, other...

Section 151.330. Interstate Shipments, Common Carriers, and Services Across State Lines - Sec. 151.330. INTERSTATE SHIPMENTS, COMMON CARRIERS, AND SERVICES ACROSS STATE...

Section 151.331. Rolling Stock; Train Fuel and Supplies - Sec. 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES. (a) Rolling...

Section 151.332. Certain Sales by Senior Citizen Organizations - Sec. 151.332. CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS. (a) There...

Section 151.333. Energy-Efficient Products - Sec. 151.333. ENERGY-EFFICIENT PRODUCTS. (a) In this section, "energy-efficient product"...

Section 151.3335. Water-Efficient Products - Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this section: (1) "Water-conserving...

Section 151.334. Components of Tangible Personal Property Used in Connection With Sequestration of Carbon Dioxide - Sec. 151.334. COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION...

Section 151.336. Certain Coins and Precious Metals - Sec. 151.336. CERTAIN COINS AND PRECIOUS METALS. The sale of...

Section 151.337. Sales by or to Indian Tribes - Sec. 151.337. SALES BY OR TO INDIAN TRIBES. (a) A...

Section 151.338. Environment and Conservation Services - Sec. 151.338. ENVIRONMENT AND CONSERVATION SERVICES. (a) Subject to Subsections...

Section 151.339. Preexisting Contracts and Bids - Sec. 151.339. PREEXISTING CONTRACTS AND BIDS. The receipts from the...

Section 151.340. Official State Coin - Sec. 151.340. OFFICIAL STATE COIN. Official state coins produced under...

Section 151.341. Items Sold to or Used by Development Corporations - Sec. 151.341. ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS....

Section 151.3415. Items Sold to or Used to Construct, Maintain, Expand, Improve, Equip, or Renovate Media Production Facilities at Media Production Locations; Report - Sec. 151.3415. ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN,...

Section 151.342. Agribusiness Items - Sec. 151.342. AGRIBUSINESS ITEMS. (a) There are exempted from the...

Section 151.343. Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations - Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT...

Section 151.344. Post Exchanges on State Military Property - Sec. 151.344. POST EXCHANGES ON STATE MILITARY PROPERTY. (a) A...

Section 151.346. Intercorporate Services - Sec. 151.346. INTERCORPORATE SERVICES. (a) There are exempt from the...

Section 151.347. Certain Lawn and Yard Service - Sec. 151.347. CERTAIN LAWN AND YARD SERVICE. There are exempted...

Section 151.348. Cooperative Research and Development Ventures - Sec. 151.348. COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES. (a) There are...

Section 151.350. Labor to Restore Certain Property - Sec. 151.350. LABOR TO RESTORE CERTAIN PROPERTY. (a) Labor to...

Section 151.3501. Labor to Restore, Repair, or Remodel Historic Sites - Sec. 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES....

Section 151.3503. Services by Employees - Sec. 151.3503. SERVICES BY EMPLOYEES. (a) The following are exempted...

Section 151.351. Information Services and Data Processing Services - Sec. 151.351. INFORMATION SERVICES AND DATA PROCESSING SERVICES. There is...

Section 151.353. Court Reporting Services - Sec. 151.353. COURT REPORTING SERVICES. (a) Court reporting services relating...

Section 151.354. Services by Employees of Property Management Companies - Sec. 151.354. SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES. (a)...

Section 151.355. Water-Related Exemptions - Sec. 151.355. WATER-RELATED EXEMPTIONS. The following are exempted from taxes...

Section 151.356. Offshore Spill Response Containment Property - Sec. 151.356. OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY. (a) In this...

Section 151.3565. Emergency Preparation Supplies for Limited Period - Sec. 151.3565. EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD. (a) The...

Section 151.359. Property Used in Certain Data Centers; Temporary Exemption - Sec. 151.359. PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION....

Section 151.3595. Property Used in Certain Large Data Center Projects; Temporary Exemption - Sec. 151.3595. PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS;...

Subchapter I. Reports, Payments, and Methods of Reporting

Section 151.401. Tax Due Dates - Sec. 151.401. TAX DUE DATES. (a) The taxes imposed by...

Section 151.402. Tax Report Dates - Sec. 151.402. TAX REPORT DATES. (a) A tax report required...

Section 151.403. Who Must File a Report - Sec. 151.403. WHO MUST FILE A REPORT. (a) A person...

Section 151.405. Other Due Dates Set by Comptroller - Sec. 151.405. OTHER DUE DATES SET BY COMPTROLLER. (a) The...

Section 151.406. Contents and Form of Report - Sec. 151.406. CONTENTS AND FORM OF REPORT. (a) Except as...

Section 151.407. Special Use Tax Reports - Sec. 151.407. SPECIAL USE TAX REPORTS. (a) The comptroller may...

Section 151.408. Accounting Basis for Reports - Sec. 151.408. ACCOUNTING BASIS FOR REPORTS. A taxpayer whose regular...

Section 151.409. Reports and Payments: Where Made - Sec. 151.409. REPORTS AND PAYMENTS: WHERE MADE. A tax report...

Section 151.410. Method of Reporting Sales Tax: General Rule - Sec. 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE. A...

Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount - Sec. 151.411. METHOD OF REPORTING: SELLERS HAVING SALES BELOW TAXABLE...

Section 151.412. Optional Method of Reporting: Percentage of Sales - Sec. 151.412. OPTIONAL METHOD OF REPORTING: PERCENTAGE OF SALES. (a)...

Section 151.413. Optional Method of Reporting: Small Grocers - Sec. 151.413. OPTIONAL METHOD OF REPORTING: SMALL GROCERS. (a) A...

Section 151.414. "Retail Grocer" Defined - Sec. 151.414. "RETAIL GROCER" DEFINED. In this subchapter, "retail grocer"...

Section 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting - Sec. 151.415. ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING...

Section 151.416. Commingled Receipts and Tax - Sec. 151.416. COMMINGLED RECEIPTS AND TAX. A seller who has...

Section 151.417. Direct Payment of Tax by Purchaser - Sec. 151.417. DIRECT PAYMENT OF TAX BY PURCHASER. (a) The...

Section 151.4171. Optional Reporting Method: Percentage-Based - Sec. 151.4171. OPTIONAL REPORTING METHOD: PERCENTAGE-BASED. (a) In this section,...

Section 151.418. Issuance of Direct Payment Permit - Sec. 151.418. ISSUANCE OF DIRECT PAYMENT PERMIT. (a) The comptroller...

Section 151.419. Application for Direct Payment Permits: Qualifications - Sec. 151.419. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS. (a) A...

Section 151.420. Revocation of Direct Payment Permit - Sec. 151.420. REVOCATION OF DIRECT PAYMENT PERMIT. (a) A person...

Section 151.421. Voluntary Relinquishment of Direct Payment Permit - Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT. (a) The...

Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder - Sec. 151.422. CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT: DUTY...

Section 151.423. Reimbursement to Taxpayer for Tax Collections - Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. A taxpayer...

Section 151.424. Discount for Prepayments - Sec. 151.424. DISCOUNT FOR PREPAYMENTS. (a) A taxpayer who prepays...

Section 151.425. Forfeiture of Discount or Reimbursement - Sec. 151.425. FORFEITURE OF DISCOUNT OR REIMBURSEMENT. If a taxpayer...

Section 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions - Sec. 151.426. CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE,...

Section 151.4261. Credit or Reimbursement in Return Transactions - Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS. A seller...

Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale - Sec. 151.427. DEDUCTION FOR PROPERTY ON WHICH THE TAX IS...

Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed - Sec. 151.428. INTEREST CHARGED BY RETAILER ON AMOUNTS OF TAXES...

Section 151.429. Tax Refunds for Enterprise Projects - Sec. 151.429. TAX REFUNDS FOR ENTERPRISE PROJECTS. (a) An enterprise...

Section 151.4291. Tax Refunds for Defense Readjustment Projects - Sec. 151.4291. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS. (a) A...

Section 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices - Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO...

Section 151.430. Determination of Overpaid Amounts - Sec. 151.430. DETERMINATION OF OVERPAID AMOUNTS. (a) This section applies...

Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers - Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS....

Section 151.431. Sales and Use Tax Refund for Job Retention - Sec. 151.431. SALES AND USE TAX REFUND FOR JOB RETENTION....

Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service - Sec. 151.432. DEDUCTIONS OF TAX ON TICKET OR ADMISSION DOCUMENT...

Subchapter I. -1. Reports by Persons Involved in the Manufacture and Distribution of Alcoholic Beverages

Section 151.461. Definitions - Sec. 151.461. DEFINITIONS. In this subchapter: (1) "Brewer" means a...

Section 151.462. Reports by Brewers, Brewpubs, Wholesalers, and Distributors - Sec. 151.462. REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS. (a)...

Section 151.463. Rules - Sec. 151.463. RULES. The comptroller may adopt rules to implement...

Section 151.464. Confidentiality - Sec. 151.464. CONFIDENTIALITY. Except as provided by Section 111.006, information...

Section 151.465. Applicability to Certain Brewers - Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This subchapter applies only...

Section 151.466. Applicability to Certain Brewers - Sec. 151.466. APPLICABILITY TO CERTAIN BREWERS. This subchapter applies only...

Section 151.4661. Applicability to Certain Brewpubs - Sec. 151.4661. APPLICABILITY TO CERTAIN BREWPUBS. This subchapter applies only...

Section 151.467. Suspension or Cancellation of Permit - Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT. If a person...

Section 151.468. Civil Penalty; Criminal Penalty - Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a person...

Section 151.469. Action by Texas Alcoholic Beverage Commission - Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE COMMISSION. If a...

Section 151.470. Audit; Inspection - Sec. 151.470. AUDIT; INSPECTION. The comptroller may audit, inspect, or...

Section 151.471. Action by Attorney General; Venue; Attorney's Fees - Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES. (a)...

Subchapter I. -2. Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State

Section 151.481. Definitions - Sec. 151.481. DEFINITIONS. In this subchapter: (1) "Distributor" means a...

Section 151.482. Reports by Manufacturers and Distributors - Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS. (a) The comptroller...

Section 151.483. Rules - Sec. 151.483. RULES. The comptroller may adopt rules as necessary...

Section 151.484. Confidentiality - Sec. 151.484. CONFIDENTIALITY. Except as provided by Section 111.006, information...

Section 151.485. Civil Penalty - Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or distributor...

Section 151.486. Action by Texas Department of Motor Vehicles - Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. If...

Section 151.487. Audit; Inspection - Sec. 151.487. AUDIT; INSPECTION. The comptroller may audit, inspect, or...

Section 151.488. Action by Attorney General; Venue; Attorney's Fees - Sec. 151.488. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S FEES. (a)...

Subchapter J. Tax Determinations

Section 151.501. Determination After the Filing of a Report - Sec. 151.501. DETERMINATION AFTER THE FILING OF A REPORT. If...

Section 151.503. Determination if No Report Filed - Sec. 151.503. DETERMINATION IF NO REPORT FILED. (a) If a...

Section 151.504. Determination When a Business Is Discontinued - Sec. 151.504. DETERMINATION WHEN A BUSINESS IS DISCONTINUED. If a...

Section 151.505. When Determination Becomes Final - Sec. 151.505. WHEN DETERMINATION BECOMES FINAL. A determination made under...

Section 151.507. Limitations on Determination - Sec. 151.507. LIMITATIONS ON DETERMINATION. (a) A notice of a...

Section 151.508. Offsets - Sec. 151.508. OFFSETS. In making a determination, the comptroller may...

Section 151.509. Petition for Redetermination - Sec. 151.509. PETITION FOR REDETERMINATION. A person petitioning for a...

Section 151.510. Hearing on Redetermination - Sec. 151.510. HEARING ON REDETERMINATION. (a) If a petition for...

Section 151.511. Redetermination - Sec. 151.511. REDETERMINATION. (a) The comptroller may decrease the amount...

Section 151.512. Interest - Sec. 151.512. INTEREST. Unpaid taxes imposed by this chapter draw...

Section 151.514. Notices - Sec. 151.514. NOTICES. The comptroller shall give notice of a...

Section 151.515. Proceedings Against Consumer - Sec. 151.515. PROCEEDINGS AGAINST CONSUMER. This chapter does not prohibit...

Subchapter K. Procedures for Collection of Delinquent Taxes

Section 151.601. Suit - Sec. 151.601. SUIT. The comptroller may bring an action in...

Section 151.602. Venue - Sec. 151.602. VENUE. A suit brought under this subchapter against...

Section 151.603. Evidence: Comptroller's Certificate - Sec. 151.603. EVIDENCE: COMPTROLLER'S CERTIFICATE. In an action brought under...

Section 151.604. Form of Action - Sec. 151.604. FORM OF ACTION. A suit under this subchapter...

Section 151.605. Writs of Attachment - Sec. 151.605. WRITS OF ATTACHMENT. In a suit under this...

Section 151.606. Service of Process - Sec. 151.606. SERVICE OF PROCESS. In a suit under this...

Section 151.607. Limitation Period - Sec. 151.607. LIMITATION PERIOD. The limitation period provided by Section...

Section 151.608. Judgments - Sec. 151.608. JUDGMENTS. (a) A judgment in favor of the...

Section 151.614. Res Judicata - Sec. 151.614. RES JUDICATA. In the determination of a suit...

Section 151.615. Tax Suit Comity - Sec. 151.615. TAX SUIT COMITY. A court of this state...

Subchapter L. Prohibited Acts and Civil and Criminal Penalties

Section 151.701. Use of Stamps or Tokens Prohibited - Sec. 151.701. USE OF STAMPS OR TOKENS PROHIBITED. No person...

Section 151.703. Failure to Report or Pay Tax - Sec. 151.703. FAILURE TO REPORT OR PAY TAX. (a) A...

Section 151.7032. Failure to Pay Taxes Collected; Criminal Penalty and Aggregation of Amounts Involved - Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND...

Section 151.704. Sales Tax Absorption; Criminal Penalty - Sec. 151.704. SALES TAX ABSORPTION; CRIMINAL PENALTY. (a) Except as...

Section 151.705. Collection of Use Tax; Criminal Penalty - Sec. 151.705. COLLECTION OF USE TAX; CRIMINAL PENALTY. A retailer...

Section 151.707. Resale or Exemption Certificate; Criminal Penalty - Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY. (a) A...

Section 151.7075. Failure to Produce Certain Records After Using Resale Certificate; Criminal Penalty - Sec. 151.7075. FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE...

Section 151.708. Selling Without Permit; Criminal Penalty - Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY. (a) A person...

Section 151.709. Failure to Furnish Report; Criminal Penalty - Sec. 151.709. FAILURE TO FURNISH REPORT; CRIMINAL PENALTY. (a) A...

Section 151.7101. Election of Offenses - Sec. 151.7101. ELECTION OF OFFENSES. If a violation of a...

Section 151.7102. False Entry or Failure to Enter in Records - Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS....

Section 151.7103. Failure to Produce for Inspection or Allow Inspection of Records - Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION...

Section 151.711. Limitations on Prosecutions - Sec. 151.711. LIMITATIONS ON PROSECUTIONS. An indictment or information for...

Section 151.712. Civil Penalty for Persons Certifying Exports - Sec. 151.712. CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS. (a) A...

Section 151.713. Furnishing False Information to Customs Broker; Civil Penalty - Sec. 151.713. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY....

Section 151.714. Venue for Criminal Prosecution - Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION. Venue for prosecution for...

Subchapter M. Disposition of Proceeds

Section 151.801. Disposition of Proceeds - Sec. 151.801. DISPOSITION OF PROCEEDS. (a) Except for the amounts...

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Texas Statutes Subtitle E - Sales, Excise, and Use Taxes Chapter 151 - Limited Sales, Excise, and Use Tax

Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax