Sec. 151.308. ITEMS TAXED BY OTHER LAW. (a) The following are exempted from the taxes imposed by this chapter:
(1) oil as taxed by Chapter 202;
(2) motor fuels and special fuels as defined, taxed, or exempted by Chapter 162;
(3) cement as taxed by Chapter 181;
(4) motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152, other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001;
(5) mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Subchapter B, Chapter 183, or the items are taxable by Subchapter B-1, Chapter 183;
(6) alcoholic beverages when sold to the holder of a private club registration permit or to the agent or employee of the holder of a private club registration permit if the holder or agent or employee is acting as the agent of the members of the club and if the beverages are to be served on the premises of the club;
(7) oil well service as taxed by Subchapter E, Chapter 191; and
(8) insurance premiums subject to gross premiums taxes.
(b) Natural gas is exempted under Subsection (a)(2) only to the extent that the gas is taxed as a motor fuel under Chapter 162.
Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 23, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 21; Acts 1991, 72nd Leg., ch. 524, Sec. 1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, Sec. 13, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 13, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 1263, Sec. 18, eff. Oct. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 6, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 1, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 1, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 7, eff. September 1, 2015.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Section 151.301. "Exempted From the Taxes Imposed by This Chapter"
Section 151.302. Sales for Resale
Section 151.3021. Packaging Supplies and Wrapping
Section 151.303. Previously Taxed Items: Use Tax Exemption or Credit
Section 151.304. Occasional Sales
Section 151.305. Coin-Operated Machine Sales
Section 151.3051. Sales Through Certain Vending Machines
Section 151.306. Transfers of Common Interests in Property
Section 151.307. Exemptions Required by Prevailing Law
Section 151.3071. Installation of Certain Equipment for Export
Section 151.308. Items Taxed by Other Law
Section 151.309. Governmental Entities
Section 151.310. Religious, Educational, and Public Service Organizations
Section 151.3101. Amusement Services Exemptions
Section 151.3102. Sale by Nonprofit Organization at County Fair
Section 151.3105. Bingo Equipment Purchased by Certain Organizations
Section 151.3111. Services on Certain Exempted Personal Property
Section 151.313. Health Care Supplies
Section 151.3131. Firearm Safety Equipment
Section 151.314. Food and Food Products
Section 151.3141. Food Stamp Purchases
Section 151.316. Agricultural Items
Section 151.3162. Timber Items
Section 151.317. Gas and Electricity
Section 151.318. Property Used in Manufacturing
Section 151.3181. Divergent Use of Property Used in Manufacturing
Section 151.3186. Property Used in Cable Television, Internet Access, or Telecommunications Services
Section 151.319. Newspapers and Property Used in Newspaper Publication
Section 151.321. University and College Student Organizations
Section 151.323. Certain Telecommunications Services
Section 151.324. Equipment Used Elsewhere for Mineral Exploration or Production
Section 151.325. Basic Fee for Internet Access Service
Section 151.326. Clothing and Footwear for Limited Period
Section 151.327. School Supplies and School Backpacks Before Start of School
Section 151.329. Certain Ships and Ship Equipment
Section 151.3291. Boats and Boat Motors
Section 151.330. Interstate Shipments, Common Carriers, and Services Across State Lines
Section 151.331. Rolling Stock; Train Fuel and Supplies
Section 151.332. Certain Sales by Senior Citizen Organizations
Section 151.333. Energy-Efficient Products
Section 151.3335. Water-Efficient Products
Section 151.336. Certain Coins and Precious Metals
Section 151.337. Sales by or to Indian Tribes
Section 151.338. Environment and Conservation Services
Section 151.339. Preexisting Contracts and Bids
Section 151.340. Official State Coin
Section 151.341. Items Sold to or Used by Development Corporations
Section 151.342. Agribusiness Items
Section 151.343. Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations
Section 151.344. Post Exchanges on State Military Property
Section 151.346. Intercorporate Services
Section 151.347. Certain Lawn and Yard Service
Section 151.348. Cooperative Research and Development Ventures
Section 151.350. Labor to Restore Certain Property
Section 151.3501. Labor to Restore, Repair, or Remodel Historic Sites
Section 151.3503. Services by Employees
Section 151.351. Information Services and Data Processing Services
Section 151.353. Court Reporting Services
Section 151.354. Services by Employees of Property Management Companies
Section 151.355. Water-Related Exemptions
Section 151.356. Offshore Spill Response Containment Property
Section 151.3565. Emergency Preparation Supplies for Limited Period
Section 151.359. Property Used in Certain Data Centers; Temporary Exemption
Section 151.3595. Property Used in Certain Large Data Center Projects; Temporary Exemption