Sec. 151.002. APPLICABILITY OF DEFINITIONS, ETC. The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(1), eff. Aug. 28, 1989.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.002. Applicability of Definitions, Etc
Section 151.0028. "Amusement Services"
Section 151.0031. "Computer Program"
Section 151.0033. "Cable Television Service"
Section 151.0034. "Credit Reporting Service"
Section 151.0035. "Data Processing Service"
Section 151.0036. "Debt Collection Service"
Section 151.0038. "Information Service"
Section 151.0039. "Insurance Service"
Section 151.00394. Internet Access Service
Section 151.004. "In This State"
Section 151.0045. "Personal Services"
Section 151.0047. "Real Property Repair and Remodeling"
Section 151.0048. Real Property Service
Section 151.005. "Sale" or "Purchase"
Section 151.006. "Sale for Resale
Section 151.007. "Sales Price" or "Receipts"
Section 151.0075. "Security Service"
Section 151.008. "Seller" or "Retailer"
Section 151.009. "Tangible Personal Property"
Section 151.0101. "Taxable Services"
Section 151.0102. "Telephone Answering Services"
Section 151.0103. Telecommunications Services
Section 151.01032. "Telephone Prepaid Calling Card"
Section 151.0104. Telephone Company