Texas Statutes
Subchapter K. Livestock Facility Use Tax
Section 334.401. Definitions

Sec. 334.401. DEFINITIONS. In this subchapter:
(1) "Designated facility" means an approved venue project the principal use of which is for rodeos, livestock shows, equestrian events, agricultural expositions, county fairs, or similar events.
(2) "Event" means a rodeo or an agricultural, equestrian or livestock show, fair, competition, exhibition, or sale held on one or more consecutive days under the auspices of one or more presenting or sponsoring organizations.
(3) "Stall or pen" means an enclosure or designated space and tie point for the purpose of housing or holding livestock.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.

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