Texas Statutes
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes

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...

Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles

Subchapter A. General Provisions

Section 152.001. Definitions - Sec. 152.001. DEFINITIONS. In this chapter: (1) "Sale" includes: (A)...

Section 152.002. Total Consideration - Sec. 152.002. TOTAL CONSIDERATION. (a) "Total consideration" means the amount...

Section 152.003. Duties of Comptroller - Sec. 152.003. DUTIES OF COMPTROLLER. (a) The comptroller may: (1)...

Subchapter B. Imposition of Tax

Section 152.021. Retail Sales Tax - Sec. 152.021. RETAIL SALES TAX. (a) A tax is imposed...

Section 152.0215. Texas Emissions Reduction Plan Surcharge - Sec. 152.0215. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a) Except as...

Section 152.022. Tax on Motor Vehicle Purchased Outside This State - Sec. 152.022. TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE....

Section 152.023. Tax on Motor Vehicle Brought Into State by New Texas Resident - Sec. 152.023. TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY...

Section 152.024. Tax on an Even Exchange of Motor Vehicles - Sec. 152.024. TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES....

Section 152.025. Tax on Gift of Motor Vehicle - Sec. 152.025. TAX ON GIFT OF MOTOR VEHICLE. (a) A...

Section 152.026. Tax on Gross Rental Receipts - Sec. 152.026. TAX ON GROSS RENTAL RECEIPTS. (a) A tax...

Section 152.027. Tax on Metal Dealer Plates - Sec. 152.027. TAX ON METAL DEALER PLATES. (a) A use...

Section 152.028. Use Tax on Motor Vehicle Brought Back Into State - Sec. 152.028. USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO...

Subchapter C. Collection of Taxes

Section 152.041. General Collection Procedure - Sec. 152.041. GENERAL COLLECTION PROCEDURE. (a) The tax assessor-collector of...

Section 152.0411. Collection by Sellers - Sec. 152.0411. COLLECTION BY SELLERS. (a) Except as provided by...

Section 152.0412. Standard Presumptive Value; Use by Tax Assessor-Collector - Sec. 152.0412. STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR. (a)...

Section 152.042. Collection of Tax on Metal Dealer Plates - Sec. 152.042. COLLECTION OF TAX ON METAL DEALER PLATES. A...

Section 152.043. Collection of Tax on Motor Vehicles Operated by Nonresidents - Sec. 152.043. COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY...

Section 152.044. Payment by Seller - Sec. 152.044. PAYMENT BY SELLER. (a) If the comptroller on...

Section 152.045. Collection of Tax on Gross Rental Receipts - Sec. 152.045. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. (a)...

Section 152.046. Change in Tax Status of Motor Vehicle - Sec. 152.046. CHANGE IN TAX STATUS OF MOTOR VEHICLE. (a)...

Section 152.047. Collection of Tax on Seller-Financed Sale - Sec. 152.047. COLLECTION OF TAX ON SELLER-FINANCED SALE. (a) Except...

Section 152.0472. Determination of Whether Loan Is Factored, Assigned, or Transferred - Sec. 152.0472. DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR...

Section 152.0475. Registration of Related Finance Company - Sec. 152.0475. REGISTRATION OF RELATED FINANCE COMPANY. (a) "Related finance...

Section 152.048. Gross Receipts Presumed Subject to Tax - Sec. 152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) All...

Subchapter D. Tax Enforcement Procedures

Section 152.061. Registration of Motor Vehicle Purchased for Rental - Sec. 152.061. REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL. (a)...

Section 152.062. Required Statements - Sec. 152.062. REQUIRED STATEMENTS. (a) The persons obligated by this...

Section 152.063. Records - Sec. 152.063. RECORDS. (a) The seller of a motor vehicle...

Section 152.0635. Records of Certain Sellers - Sec. 152.0635. RECORDS OF CERTAIN SELLERS. (a) In addition to...

Section 152.064. Tax Receipts - Sec. 152.064. TAX RECEIPTS. (a) The comptroller shall prescribe the...

Section 152.065. Required Permits - Sec. 152.065. REQUIRED PERMITS. A motor vehicle owner required to...

Section 152.066. Deficiency Determination; Penalty and Interest - Sec. 152.066. DEFICIENCY DETERMINATION; PENALTY AND INTEREST. (a) The comptroller...

Section 152.067. Petition for Redetermination of a Deficiency - Sec. 152.067. PETITION FOR REDETERMINATION OF A DEFICIENCY. (a) The...

Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit - Sec. 152.068. REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT. (a)...

Section 152.069. Registration of Motor Vehicle Using Seller-Financing - Sec. 152.069. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING. (a) The...

Subchapter E. Exemptions

Section 152.081. Driver Training Motor Vehicles - Sec. 152.081. DRIVER TRAINING MOTOR VEHICLES. The taxes imposed by...

Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency - Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF...

Section 152.083. Lease of Motor Vehicle to Public Agency - Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a)...

Section 152.084. Rental of Motor Vehicle to Public Agency - Sec. 152.084. RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY. The...

Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental - Sec. 152.085. RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL....

Section 152.086. Motor Vehicles Driven by Handicapped Persons - Sec. 152.086. MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS. (a) The...

Section 152.087. Fire Trucks and Emergency Medical Services Vehicles - Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES. The...

Section 152.088. Motor Vehicles Used for Religious Purposes - Sec. 152.088. MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES. The taxes...

Section 152.089. Exempt Vehicles - Sec. 152.089. EXEMPT VEHICLES. (a) The taxes imposed by this...

Section 152.090. Certain Hydrogen-Powered Motor Vehicles - Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (a) In this section,...

Section 152.091. Farm or Timber Use - Sec. 152.091. FARM OR TIMBER USE. (a) The taxes imposed...

Section 152.092. Motor Vehicles Transported Out of State - Sec. 152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE. (a) The...

Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities - Sec. 152.093. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES....

Subchapter F. Penalties

Section 152.101. Penalty for Signing False Statement or Certificate - Sec. 152.101. PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE. (a)...

Section 152.102. Operation Without Payment of Tax - Sec. 152.102. OPERATION WITHOUT PAYMENT OF TAX. (a) A person...

Section 152.103. Failure to Keep Records - Sec. 152.103. FAILURE TO KEEP RECORDS. Text of subsec. (a)...

Section 152.104. Failure to Remit Tax Collected - Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person...

Section 152.105. Venue for Criminal Prosecutions - Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for prosecution of...

Section 152.106. Prohibited Advertising; Criminal Penalty - Sec. 152.106. PROHIBITED ADVERTISING; CRIMINAL PENALTY. (a) A person who...

Subchapter G. Disposition of Taxes

Section 152.121. Tax Sent to Comptroller - Sec. 152.121. TAX SENT TO COMPTROLLER. (a) After crediting the...

Section 152.122. Allocation of Tax - Sec. 152.122. ALLOCATION OF TAX. The comptroller shall deposit the...

Section 152.1222. Allocation of Certain Tax Revenue to Property Tax Relief Fund - Sec. 152.1222. ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX...

Section 152.123. Tax Retained by County - Sec. 152.123. TAX RETAINED BY COUNTY. (a) The county tax...

Chapter 154 - Cigarette Tax

Subchapter A. General Provisions

Section 154.001. Definitions - Sec. 154.001. DEFINITIONS. In this chapter: (1) "Bonded agent" means...

Section 154.002. Storage - Sec. 154.002. STORAGE. (a) The commercial business location where cigarettes...

Subchapter B. Imposition and Rate of Tax

Section 154.021. Imposition and Rate of Tax - Sec. 154.021. IMPOSITION AND RATE OF TAX. (a) A tax...

Section 154.022. Tax Imposed on First Sale of Cigarettes - Sec. 154.022. TAX IMPOSED ON FIRST SALE OF CIGARETTES. The...

Section 154.0225. Liability of Permitted Distributor - Sec. 154.0225. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who...

Section 154.023. Impact of Tax - Sec. 154.023. IMPACT OF TAX. The ultimate consumer or user...

Section 154.024. Importation of Small Quantities - Sec. 154.024. IMPORTATION OF SMALL QUANTITIES. (a) A person who...

Section 154.025. Lien to Secure Payment of Tax - Sec. 154.025. LIEN TO SECURE PAYMENT OF TAX. (a) In...

Section 154.026. Cigarettes Used Exclusively for Research Purposes - Sec. 154.026. CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES. (a) Cigarettes...

Subchapter C. Tax Stamps

Section 154.041. Stamp Required - Sec. 154.041. STAMP REQUIRED. (a) A person who pays a...

Section 154.0415. Cigarettes to Which Stamps May Not Be Affixed - Sec. 154.0415. CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED....

Section 154.042. Distributor - Sec. 154.042. DISTRIBUTOR. (a) A distributor shall affix the required...

Section 154.043. Sale of Stamps - Sec. 154.043. SALE OF STAMPS. Except as provided in Section...

Section 154.044. Purchase From a Distributor - Sec. 154.044. PURCHASE FROM A DISTRIBUTOR. (a) If a distributor...

Section 154.045. Recall by Comptroller - Sec. 154.045. RECALL BY COMPTROLLER. (a) The comptroller may recall...

Section 154.046. Invoice for Stamps - Sec. 154.046. INVOICE FOR STAMPS. (a) The comptroller shall send...

Section 154.047. Stamps Shipped With Draft Attached - Sec. 154.047. STAMPS SHIPPED WITH DRAFT ATTACHED. (a) A distributor...

Section 154.050. Payment - Sec. 154.050. PAYMENT. (a) The comptroller shall require that payment...

Section 154.051. Cigarette Tax Recovery Trust Fund - Sec. 154.051. CIGARETTE TAX RECOVERY TRUST FUND. (a) The cigarette...

Section 154.052. Distributor's Stamping Allowance - Sec. 154.052. DISTRIBUTOR'S STAMPING ALLOWANCE. (a) A distributor is, subject...

Section 154.053. Manufacture of Stamps - Sec. 154.053. MANUFACTURE OF STAMPS. (a) The comptroller shall design...

Section 154.054. Redemption and Destruction of Stamps - Sec. 154.054. REDEMPTION AND DESTRUCTION OF STAMPS. (a) The comptroller...

Section 154.058. Inventory on Tax Increase - Sec. 154.058. INVENTORY ON TAX INCREASE. (a) On the effective...

Section 154.060. Cancellation - Sec. 154.060. CANCELLATION. No person may cancel, mark, alter, or...

Section 154.061. Penalty for Failure to Pay Tax - Sec. 154.061. PENALTY FOR FAILURE TO PAY TAX. (a) A...

Subchapter D. Permits

Section 154.101. Permits - Sec. 154.101. PERMITS. (a) A person may not engage in...

Section 154.1015. Sales; Permit Holders and Nonpermit Holders - Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except...

Section 154.102. Combination Permit - Sec. 154.102. COMBINATION PERMIT. (a) The comptroller may issue a...

Section 154.107. Denial of Permit - Sec. 154.107. DENIAL OF PERMIT. The comptroller may reject an...

Section 154.110. Issuance of Permit - Sec. 154.110. ISSUANCE OF PERMIT. (a) The comptroller shall issue...

Section 154.111. Permit Year; Fees - Sec. 154.111. PERMIT YEAR; FEES. (a) A permit required by...

Section 154.1135. Payment for Permits - Sec. 154.1135. PAYMENT FOR PERMITS. (a) An applicant for a...

Section 154.114. Final Suspension or Revocation of a Permit - Sec. 154.114. FINAL SUSPENSION OR REVOCATION OF A PERMIT. (a)...

Section 154.1141. Summary Suspension of a Permit - Sec. 154.1141. SUMMARY SUSPENSION OF A PERMIT. (a) The comptroller...

Section 154.1145. Hearings - Sec. 154.1145. HEARINGS. Unless otherwise provided by this chapter, the...

Section 154.116. Comptroller May Refuse to Sell Stamps - Sec. 154.116. COMPTROLLER MAY REFUSE TO SELL STAMPS. The comptroller...

Section 154.117. Display of Permit - Sec. 154.117. DISPLAY OF PERMIT. (a) Each permit holder shall...

Section 154.121. Revenue - Sec. 154.121. REVENUE. (a) Except as provided by Subsection (b),...

Subchapter E. Interstate Business

Section 154.152. Interstate Stock - Sec. 154.152. INTERSTATE STOCK. (a) A distributor shall set aside...

Subchapter F. Records and Reports

Section 154.201. Record of Purchase or Receipt - Sec. 154.201. RECORD OF PURCHASE OR RECEIPT. Each distributor, wholesaler,...

Section 154.202. Record of Stamps - Sec. 154.202. RECORD OF STAMPS. (a) A distributor shall keep...

Section 154.203. Report of Sale or Use - Sec. 154.203. REPORT OF SALE OR USE. (a) Each interstate...

Section 154.204. Manufacturer's Records and Reports - Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS. (a) A manufacturer who...

Section 154.205. Manufacturer's Representative's Records - Sec. 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall retain...

Section 154.207. Common Carrier Records - Sec. 154.207. COMMON CARRIER RECORDS. (a) Each common carrier shall...

Section 154.208. Bonded Agent's Records - Sec. 154.208. BONDED AGENT'S RECORDS. (a) Each bonded agent shall...

Section 154.2085. Export Warehouse's Records - Sec. 154.2085. EXPORT WAREHOUSE'S RECORDS. (a) Each export warehouse shall...

Section 154.209. Availability of Records - Sec. 154.209. AVAILABILITY OF RECORDS. (a) Except as provided by...

Section 154.210. Distributor's Report - Sec. 154.210. DISTRIBUTOR'S REPORT. (a) A distributor shall deliver to...

Section 154.211. Failure to Produce Records - Sec. 154.211. FAILURE TO PRODUCE RECORDS. (a) A person's failure...

Section 154.212. Reports by Wholesalers and Distributors of Cigarettes - Sec. 154.212. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES. (a)...

Subchapter G. Administration by Comptroller

Section 154.301. Compliance Investigation and Recovery of Costs - Sec. 154.301. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS. (a) If...

Section 154.302. Payment of Double Amount - Sec. 154.302. PAYMENT OF DOUBLE AMOUNT. (a) If the comptroller...

Section 154.304. Inspection - Sec. 154.304. INSPECTION. (a) To determine the tax liability of...

Section 154.305. Refund for Stamps - Sec. 154.305. REFUND FOR STAMPS. (a) The comptroller may provide...

Section 154.306. Exchange of Stamps - Sec. 154.306. EXCHANGE OF STAMPS. The comptroller may exchange or...

Section 154.307. Records - Sec. 154.307. RECORDS. The comptroller shall keep a record of:...

Section 154.308. Deficiency Determination, Penalties, and Interest - Sec. 154.308. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST. (a) If the...

Section 154.309. Redetermination - Sec. 154.309. REDETERMINATION. (a) A person who receives notice of...

Subchapter H. Enforcement of Tax

Section 154.403. Seizure - Sec. 154.403. SEIZURE. (a) The comptroller with or without process...

Section 154.404. Comptroller's Report - Sec. 154.404. COMPTROLLER'S REPORT. (a) If the comptroller seizes property...

Section 154.4045. Sale of Seized Cigarettes - Sec. 154.4045. SALE OF SEIZED CIGARETTES. (a) Cigarettes are perishable...

Section 154.405. Forfeiture Proceeding - Sec. 154.405. FORFEITURE PROCEEDING. (a) The owner of property seized...

Section 154.406. Disposition of Forfeited Property - Sec. 154.406. DISPOSITION OF FORFEITED PROPERTY. (a) The comptroller may...

Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes - Sec. 154.407. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES. (a)...

Section 154.409. Unstamped Cigarettes - Sec. 154.409. UNSTAMPED CIGARETTES. If cigarettes seized under Section 154.403...

Section 154.4095. Deceptive Trade Practice - Sec. 154.4095. DECEPTIVE TRADE PRACTICE. Selling a package of cigarettes...

Section 154.410. Seizure or Sale No Defense - Sec. 154.410. SEIZURE OR SALE NO DEFENSE. The seizure, forfeiture,...

Section 154.411. Waiver Permitted - Sec. 154.411. WAIVER PERMITTED. (a) The comptroller may waive a...

Section 154.412. Payment to Treasury - Sec. 154.412. PAYMENT TO TREASURY. The comptroller shall deposit all...

Section 154.413. Preferred State Tax Lien - Sec. 154.413. PREFERRED STATE TAX LIEN. (a) All taxes, fines,...

Section 154.414. Reciprocal Agreements - Sec. 154.414. RECIPROCAL AGREEMENTS. (a) The comptroller may enter into...

Section 154.415. Donations - Sec. 154.415. DONATIONS. The comptroller may accept gifts, grants, and...

Subchapter I. Penalties

Section 154.501. Penalties - Sec. 154.501. PENALTIES. (a) A person violates this chapter if...

Section 154.502. Unstamped Cigarettes - Sec. 154.502. UNSTAMPED CIGARETTES. Except as provided by Section 154.026(b),...

Section 154.5025. Affixing Stamps to Certain Cigarettes - Sec. 154.5025. AFFIXING STAMPS TO CERTAIN CIGARETTES. A person commits...

Section 154.503. Possession in Quantities Less Than 10,000 - Sec. 154.503. POSSESSION IN QUANTITIES LESS THAN 10,000. (a) Except...

Section 154.504. Possession of Quantities Less Than Individual Package - Sec. 154.504. POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE. A...

Section 154.505. Cancellation of Stamp - Sec. 154.505. CANCELLATION OF STAMP. A person commits an offense...

Section 154.506. Concealment of a Violation - Sec. 154.506. CONCEALMENT OF A VIOLATION. A person commits an...

Section 154.507. Misleading the Comptroller - Sec. 154.507. MISLEADING THE COMPTROLLER. A person commits an offense...

Section 154.508. Refusing to Surrender Cigarettes - Sec. 154.508. REFUSING TO SURRENDER CIGARETTES. A person commits an...

Section 154.509. Permits - Sec. 154.509. PERMITS. A person commits an offense if the...

Section 154.5095. Fingerprints - Sec. 154.5095. FINGERPRINTS. The comptroller may refuse to grant a...

Section 154.510. Misdemeanor - Sec. 154.510. MISDEMEANOR. An offense under Sections 154.502, 154.503, or...

Section 154.511. Transportation of Cigarettes - Sec. 154.511. TRANSPORTATION OF CIGARETTES. A person, other than a...

Section 154.512. Inspection of Premises - Sec. 154.512. INSPECTION OF PREMISES. A person commits an offense...

Section 154.513. Previously Used or Old Design Stamps - Sec. 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS. A person...

Section 154.514. Sale of Stamps - Sec. 154.514. SALE OF STAMPS. A person commits an offense...

Section 154.515. Possession in Quantities of 10,000 or More - Sec. 154.515. POSSESSION IN QUANTITIES OF 10,000 OR MORE. (a)...

Section 154.516. Books and Records - Sec. 154.516. BOOKS AND RECORDS. A person commits an offense...

Section 154.517. Felony - Sec. 154.517. FELONY. An offense under Sections 154.511 through 154.516...

Section 154.518. Overlap of Penalties - Sec. 154.518. OVERLAP OF PENALTIES. If an offense is punishable...

Section 154.519. Venue - Sec. 154.519. VENUE. Venue of a prosecution for an offense...

Section 154.520. Counterfeit Stamps - Sec. 154.520. COUNTERFEIT STAMPS. (a) A person commits an offense...

Subchapter J. Nature of Tax and Disposition of Funds

Section 154.601. Nature of Tax - Sec. 154.601. NATURE OF TAX. (a) The tax imposed by...

Section 154.602. Funds for Enforcement - Sec. 154.602. FUNDS FOR ENFORCEMENT. The legislature may appropriate money...

Section 154.603. Disposition of Revenue - Sec. 154.603. DISPOSITION OF REVENUE. (a) After the deductions for...

Section 154.6035. Allocation of Certain Revenue to Property Tax Relief Fund - Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF...

Chapter 155 - Cigars and Tobacco Products Tax

Subchapter A. General Provisions

Section 155.001. Definitions - Sec. 155.001. DEFINITIONS. In this chapter: (1) "Bonded agent" means...

Section 155.002. Storage - Sec. 155.002. STORAGE. (a) The commercial business location where tobacco...

Subchapter B. Imposition and Rate of Tax

Section 155.021. Tax Imposed on Cigars - Sec. 155.021. TAX IMPOSED ON CIGARS. (a) A tax is...

Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars - Sec. 155.0211. TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS....

Section 155.0212. Liability of Permitted Distributor - Sec. 155.0212. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who...

Section 155.023. Payment of Tax - Sec. 155.023. PAYMENT OF TAX. (a) A distributor shall pay...

Section 155.024. Exception for Personal Use - Sec. 155.024. EXCEPTION FOR PERSONAL USE. A person who personally...

Section 155.025. Manufacturing Exemption - Sec. 155.025. MANUFACTURING EXEMPTION. Raw tobacco sold to a permitted...

Section 155.026. Penalty for Failure to Pay Tax - Sec. 155.026. PENALTY FOR FAILURE TO PAY TAX. (a) A...

Section 155.027. Venue - Sec. 155.027. VENUE. Venue of a suit for collection of...

Section 155.028. Impact of Tax - Sec. 155.028. IMPACT OF TAX. The ultimate consumer or user...

Subchapter C. Permits

Section 155.041. Permits - Sec. 155.041. PERMITS. (a) A person may not engage in...

Section 155.0415. Sales: Permit Holders and Nonpermit Holders - Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except...

Section 155.045. Combination Permit - Sec. 155.045. COMBINATION PERMIT. The comptroller may issue a combination...

Section 155.048. Issuance of Permits - Sec. 155.048. ISSUANCE OF PERMITS. (a) The comptroller shall issue...

Section 155.0481. Denial of Permit - Sec. 155.0481. DENIAL OF PERMIT. The comptroller may reject an...

Section 155.049. Permit Year; Fees - Sec. 155.049. PERMIT YEAR; FEES. (a) A permit required by...

Section 155.050. Payment for Permits - Sec. 155.050. PAYMENT FOR PERMITS. (a) An applicant for a...

Section 155.053. Display of Permit - Sec. 155.053. DISPLAY OF PERMIT. (a) Each permit holder shall...

Section 155.058. Revenue - Sec. 155.058. REVENUE. (a) Except as provided by Subsection (b),...

Section 155.059. Final Suspension or Revocation of Permit - Sec. 155.059. FINAL SUSPENSION OR REVOCATION OF PERMIT. (a) The...

Section 155.0591. Summary Suspension of a Permit - Sec. 155.0591. SUMMARY SUSPENSION OF A PERMIT. (a) The comptroller...

Section 155.0595. Hearings - Sec. 155.0595. HEARINGS. Unless otherwise provided by this chapter, the...

Subchapter D. Records and Reports

Section 155.101. Record of Purchase or Receipt - Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each distributor, wholesaler,...

Section 155.102. Report of Sale or Use - Sec. 155.102. REPORT OF SALE OR USE. (a) Each interstate...

Section 155.103. Manufacturer's Records and Reports - Sec. 155.103. MANUFACTURER'S RECORDS AND REPORTS. (a) A manufacturer who...

Section 155.104. Manufacturer's Representative's Records - Sec. 155.104. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall keep...

Section 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products - Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND...

Section 155.107. Common Carrier Records - Sec. 155.107. COMMON CARRIER RECORDS. (a) Each common carrier shall...

Section 155.108. Bonded Agent's Records - Sec. 155.108. BONDED AGENT'S RECORDS. (a) Each bonded agent shall...

Section 155.109. Export Warehouse's Records - Sec. 155.109. EXPORT WAREHOUSE'S RECORDS. (a) Each export warehouse shall...

Section 155.110. Availability of Records - Sec. 155.110. AVAILABILITY OF RECORDS. (a) Except as provided by...

Section 155.111. Distributor's Report - Sec. 155.111. DISTRIBUTOR'S REPORT. (a) A distributor shall file with...

Section 155.112. Failure to Produce Records - Sec. 155.112. FAILURE TO PRODUCE RECORDS. (a) A person's failure...

Subchapter E. Enforcement of Tax

Section 155.141. Donations - Sec. 155.141. DONATIONS. The comptroller may accept gifts, grants, and...

Section 155.143. Seizure - Sec. 155.143. SEIZURE. (a) The comptroller with or without process...

Section 155.144. Comptroller's Report - Sec. 155.144. COMPTROLLER'S REPORT. (a) If the comptroller seizes property...

Section 155.1445. Sale of Seized Tobacco Products - Sec. 155.1445. SALE OF SEIZED TOBACCO PRODUCTS. (a) Tobacco products...

Section 155.145. Forfeiture Proceeding - Sec. 155.145. FORFEITURE PROCEEDING. (a) The owner of property seized...

Section 155.1451. Disposition of Forfeited Property - Sec. 155.1451. DISPOSITION OF FORFEITED PROPERTY. (a) The comptroller may...

Section 155.146. Photographic Evidence in Cases Involving Seized Tobacco Products - Sec. 155.146. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS....

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Texas Statutes Title 2 - State Taxation Subtitle E - Sales, Excise, and Use Taxes

Texas Statutes
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes