reglab/housing_qa huggingface dataset:
TX Tax Code § 151.3105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3105. Bingo Equipment Purchased by Certain Organizations

Sec. 151.3105.  BINGO EQUIPMENT PURCHASED BY CERTAIN ORGANIZATIONS.  Bingo equipment, as defined by Section 2001.002, Occupations Code, is exempted from the taxes imposed by this chapter if the bingo equipment is:(1)  purchased by an organization licensed to conduct bingo under Chapter 2001, Occupations Code, that is exempt from the payment of federal income taxes under Section 501(a), Internal Revenue Code of 1986, as amended, by being listed as an exempt organization under Section 501(c)(3), (4), (8), (10), or (19), Internal Revenue Code of 1986, as amended;  and(2)  used exclusively to conduct bingo authorized under Chapter 2001, Occupations Code.|Added by Acts 2003, 78th Leg., ch. 1114, Sec. 32, eff. Jan. 1, 2004.|
TX Tax Code § 151.311 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|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 OF REALTY OF AN EXEMPT ENTITY.  (a)  The purchase of tangible personal property for use in the performance of a contract for an improvement to realty for an organization exempted under Section 151.309 or 151.310 of this code is exempt if the tangible personal property is incorporated into realty in the performance of the contract.(b)  The purchase of tangible personal property, other than machinery or equipment and its accessories and repair and replacement parts, for use in the performance of a contract for an improvement to realty for an organization exempted under Section 151.309 or 151.310 of this code is exempt if the tangible personal property is:(1)  necessary and essential for the performance of the contract;  and(2)  completely consumed at the job site.(c)  The purchase of a taxable service for use in the performance of a contract for an improvement to realty that is performed for an organization exempted under Section 151.309 or 151.310 of this code is exempt if the service is performed at the job site and if:(1)  the contract expressly requires the specific service to be provided or purchased by the person performing the contract;  or(2)  the service is integral to the performance of the contract.(d)  For purposes of this section, tangible personal property is completely consumed if after being used once for its intended purpose it is used up or destroyed.  Tangible personal property that is rented or leased for use in the performance of the contract cannot be completely consumed for purposes of this section. |Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 12, Sec. 1, eff. Oct. 2, 1984;  Acts 1985, 69th Leg., ch. 69, art. 2, Sec. 1, eff. July 30, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.07;  Acts 1993, 73rd Leg., ch. 831, Sec. 1, eff. Oct. 1, 1993.|
TX Tax Code § 151.3111 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3111. Services on Certain Exempted Personal Property

Sec. 151.3111.  SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY.  (a)  Subject to Section 151.1551, a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, would be exempted under this chapter because of the nature of the property, its use, or a combination of its nature and use, is exempted from this chapter.(b)  Subsection (a) does not apply to the performance of a service on:(1)  tangible personal property that would be exempted solely because of the exempt status of the seller of the property;(2)  tangible personal property that is exempted solely because of the application of Section 151.303, 151.304, or 151.306;(3)  motor vehicles, trailers, or semitrailers as defined, taxed, or exempted by Chapter 152;  or (4)  a taxable boat or motor as defined by Section 160.001.(5)  Deleted by Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.(6)  Tangible personal property exempt under Section 151.326.(c)  A taxable service performed on a motor vehicle, trailer, or semitrailer exempted under Section 152.086, 152.087, or 152.088 of this code is exempted from the taxes imposed by this chapter.  A taxable service performed on a motor vehicle held for rental in the regular course of business, but not rented, or held for sale in the regular course of business is exempted from the taxes imposed by this chapter.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 12, eff. Oct. 2, 1984.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.03, eff. Oct. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 11, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 394, Sec. 4, eff. June 3, 1999;  Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 2, eff. September 1, 2011.|
TX Tax Code § 151.312 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|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, SCIENTIFIC, AND SIMILAR ORGANIZATIONS.  Periodicals and writings, including those presented on audio tape, videotape, and computer disk, that are published and distributed by a religious, philanthropic, charitable, historical, scientific, or other similar organization that is not operated for profit, but excluding an educational organization, are exempted from the taxes imposed by this chapter.|Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 231, Sec. 5, eff. Aug. 28, 1989;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.17, eff. Oct. 1, 1999.|
TX Tax Code § 151.3131 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3131. Firearm Safety Equipment

Sec. 151.3131.  FIREARM SAFETY EQUIPMENT.  (a)  In this section, "firearm safety equipment" means a gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm safety training manual or electronic publication, or another item designed to ensure the safe handling or storage of a firearm.(b)  The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.|Added by Acts 2021, 87th Leg., R.S., Ch. 554 (S.B. 313), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 151.3141 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3141. Food Stamp Purchases

Sec. 151.3141.  FOOD STAMP PURCHASES.  (a)  Items purchased in whole or in part with food coupons issued under the food stamp program from a business approved for participation in the food stamp program are exempted from the taxes imposed by this chapter.  The exemption applies only to items permitted by law to be purchased with food coupons under the food stamp program.  If two or more items are purchased together and paid for with a combination of food stamps and other means of payment, for purposes of this section the food stamps are applied first to the purchase of items that would be taxable under this chapter in the absence of the exemption provided by this section.(b)  For purposes of this section, "food stamp program" means the program operated under 7 U.S.C. Chapter 51.(c)  This section and Subsection (e) of Section 151.412 of this code expire on the first day of the next calendar quarter after the comptroller certifies and publishes in the Texas Register notice of the certification that federal law no longer prohibits a state from participating in the food stamp program if the secretary of the United States Department of Agriculture determines that state or local sales taxes are collected on items purchased with food coupons issued under the food stamp program or that for any other reason the exemption provided by this section is no longer required for this state to participate in the food stamp program.  The comptroller shall make a certification under this subsection if information sufficient to make the determination becomes known to the comptroller.|Added by Acts 1987, 70th Leg., ch. 1116, Sec. 1, eff. Oct. 1, 1987.|
TX Tax Code § 151.315 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.315. Water

Sec. 151.315.  WATER.  Water is exempted from the taxes imposed by this chapter.|Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.3171 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3171. Sulphur

Sec. 151.3171.  SULPHUR.  Sulphur is exempted from the taxes imposed by this chapter.|Added by Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 8, eff. September 1, 2015.|
TX Tax Code § 151.3182 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|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; REPORTING OF ESTIMATES AND EVALUATION.  (a)  In this section:(1)  "Depreciable tangible personal property" means tangible personal property that:(A)  has a useful life that exceeds one year; and(B)  is subject to depreciation under:(i)  generally accepted accounting principles; or(ii)  Section 167 or 168, Internal Revenue Code.(2)  "Internal Revenue Code" has the meaning assigned by Section 171.651.(3)  "Qualified research" has the meaning assigned by Section 41, Internal Revenue Code.(b)  The sale, storage, or use of depreciable tangible personal property directly used in qualified research is exempted from the taxes imposed by this chapter if the property is sold, leased, or rented to, or stored or used by, a person who:(1)  is engaged in qualified research; and(2)  will not, as a taxable entity as defined by Section 171.0002 or as a member of a combined group that is a taxable entity, claim a credit under Subchapter M, Chapter 171, on a franchise tax report for the period during which the sale, storage, or use occurs.(c)  Before the beginning of each regular session of the legislature, the comptroller shall submit to the legislature and the governor:(1)  an estimate of the total number of persons who received exemptions under this section and an estimate of the total amount of those exemptions; and(2)  an evaluation of the effect of the exemption under this section, in combination with the credit authorized by Subchapter M, Chapter 171, that is conducted by an independent researcher at a center for research authorized by Section 1.005, Education Code, on:(A)  the amount of qualified research performed in this state;(B)  employment in research and development in this state;(C)  economic activity in this state; and(D)  state tax revenues.(d)  The comptroller shall require a person who receives an exemption under this section to complete a form to provide the information necessary for the comptroller to make the evaluation required by Subsection (c)(2).  The information provided on the form is confidential and not subject to disclosure under Chapter 552, Government Code.(e)  The comptroller shall provide the estimates and evaluation required by Subsection (c) as part of the report required by Section 403.014, Government Code.(f)  This section expires December 31, 2026.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1266 (H.B. 800), Sec. 2, eff. January 1, 2014.|
TX Tax Code § 151.3186 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.3186. Property Used in Cable Television, Internet Access, or Telecommunications Services

Sec. 151.3186.  PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES.  (a) In this section, "provider" means a provider of cable television service, Internet access service, or telecommunications services.(b)  A provider is entitled to a refund of the tax imposed by this chapter on the sale, lease, or rental or storage, use, or other consumption of tangible personal property if:(1)  the property is sold, leased, or rented to or stored, used, or consumed by a provider or a subsidiary of a provider; and(2)  the property is directly used or consumed by the provider or subsidiary described by Subdivision (1) in or during:(A)  the distribution of cable television service;(B)  the provision of Internet access service; or(C)  the transmission, conveyance, routing, or reception of telecommunications services.(c)  Notwithstanding Subsection (b), property directly used or consumed in or during the provision, creation, or production of a data processing service or information service is not eligible for a refund under this section.(d)  The amount of the refund to which a provider or subsidiary, as described by Subsection (b)(1), is entitled under this section for a calendar year is equal to:(1)  the amount of the tax paid by the provider or subsidiary during the calendar year on property eligible for a refund under this section, if the total amount of tax paid by all providers and subsidiaries described by Subsection (b)(1) that are eligible for a refund under this section is not more than $50 million for the calendar year; or(2)  a pro rata share of $50 million, if the total amount of tax paid by all providers and subsidiaries described by Subsection (b)(1) that are eligible for a refund under this section is more than $50 million for the calendar year.(e)  The refund provided by this section does not apply to the taxes imposed under Subtitle C, Title 3.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1272 (H.B. 1133), Sec. 1, eff. September 1, 2013.|
TX Tax Code § 151.320 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.320. Magazines

Sec. 151.320.  MAGAZINES.  (a)  Subscriptions to magazines that are sold for a semiannual or longer period and are entered as second class mail are exempted from the taxes imposed by this chapter.(b)  "Magazine" means a publication that is usually paperbacked and sometimes illustrated, that appears at a regular interval, and that contains stories, articles, and essays by various writers and advertisements.  "Magazine" does not mean the publication of current information which is taxable pursuant to Section 151.0038 of this code as an "information service."|Added by Acts 1987, 70th Leg., ch. 378, Sec. 2, eff. Oct. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 22, eff. Sept. 1, 1993.|
TX Tax Code § 151.321 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.321. University and College Student Organizations

Sec. 151.321.  UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS.  (a)  A taxable item sold by a qualified student organization and for which the sales price is $5,000 or less, is exempted from the taxes imposed by Subchapter C, except that a taxable item manufactured by or donated to the organization is exempt from the taxes imposed by Subchapter C  regardless of sales price unless sold to the donor, if the student organization:(1)  sells the item at a sale that may last for one day only and the primary purpose of which is to raise funds for the organization;  and(2)  holds not more than one sale described by Subdivision (1) each month for which an exemption is claimed for an item sold.(b)  In each calendar year, the first $5,000 of a qualified student organization's total receipts from sales of taxable items not otherwise exempt under Subsection (a) is exempt from the taxes imposed by Subchapter C. (c)  A student organization qualifies for the exemptions under Subsections (a) and (b) if the student organization:(1)  is affiliated with an institution of higher education as defined by Section 61.003, Education Code, or a private or independent college or university that is located in this state and that is accredited by a recognized accrediting agency under Section 61.003, Education Code;(2)  has as its primary purpose a purpose other than engaging in business or performing an activity designed to make a profit;  and(3)  files a certification with the comptroller as required by Subsection (d).(d)  A student organization must file with the comptroller a certification issued by the institution, college, or university described in Subsection (c)(1) showing that the organization is affiliated with the institution, college, or university.(e)  The storage, use, or consumption of a taxable item acquired tax-free under this section is exempted from the use tax imposed by Subchapter D  until the item is resold or subsequently transferred.|Added by Acts 1995, 74th Leg., ch. 155, Sec. 1, eff. Oct. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 23, eff. Oct. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.21, eff. Oct. 1, 1999;  Acts 2001, 77th Leg., ch. 58, Sec. 1, eff. Oct. 1, 2001.|
TX Tax Code § 151.322 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.322. Containers

Sec. 151.322.  CONTAINERS.  (a)  The following are exempted from the taxes imposed by this chapter:(1)  a container sold with its contents if the sales price of the contents is not taxed under this chapter;(2)  a nonreturnable container sold without contents to a person who fills the container and sells the contents and the container together;  and(3)  a returnable container sold with its contents or resold for refilling.(b)  In this section:(1)  "Returnable container" means a container of a kind customarily returned for reuse by the buyer of the contents.(2)  "Nonreturnable container" means a container other than a returnable container.(3)  "Container" means glass, plastic, or metal bottles, cans, barrels, and cylinders, but does not include any item of a type described in Section 151.302(d).|Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.10.|
TX Tax Code § 151.323 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.323. Certain Telecommunications Services

Sec. 151.323.  CERTAIN TELECOMMUNICATIONS SERVICES.  (a)  There are exempted from the taxes imposed by this chapter the receipts from the sale, use, or other consumption in this state of:(1)  long-distance telecommunications services that are not both originated from and billed to a telephone number or billing or service address within Texas;(2)  access to a local exchange telephone company's network by a regulated provider of telecommunications services;  and(3)  broadcasts, other than cable television service, by commercial radio or television stations licensed or regulated by the Federal Communications Commission.(b)  The exemption provided by this section does not apply to mobile telecommunications services.|Acts 1981, 67th Leg., p. 1566, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 9, eff. Oct. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 27;  Acts 2003, 78th Leg., ch. 209, Sec. 22, eff. Oct. 1, 2003.|
TX Tax Code § 151.324 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.324. Equipment Used Elsewhere for Mineral Exploration or Production

Sec. 151.324.  EQUIPMENT USED ELSEWHERE FOR MINERAL EXPLORATION OR PRODUCTION.  (a)  The following items are exempted from the sales tax imposed by Subchapter C of this chapter:(1)  drill pipe, casing, tubing, and other pipe used for the exploration for or production of oil, gas, sulphur, or other minerals offshore not in this state;  and(2)  tangible personal property exclusively used for the exploration for or production of oil, gas, sulphur, or other minerals offshore not in this state.(b)  Drilling equipment that is used for the exploration for or production of oil, gas, sulphur, or other minerals, that is built for exclusive use outside this state, and that is, on completion, removed forthwith from this state is exempted from the taxes imposed by this chapter.(c)  The delivery of items exempted by this section to the purchaser or lessee in this state does not disqualify the purchaser or lessee from the exemption if the property is removed from the state by any means, including by the use of the purchaser's or lessee's own facilities.(d)  The shipment to a place in this state of equipment exempted by this section for further assembly or fabrication does not disqualify the purchaser or lessee from the exemption if on completion of the further assembly or fabrication the equipment is removed forthwith from this state.  This section applies to a sale that may occur when the equipment exempted is further assembled or fabricated if on completion the equipment is removed forthwith from the state.|Acts 1981, 67th Leg., p. 1567, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.325 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter H. Exemptions|Section 151.325. Basic Fee for Internet Access Service

Sec. 151.325.  BASIC FEE FOR INTERNET ACCESS SERVICE.  (a)  The sale, use, or other consumption in this state of Internet access service is exempted from the taxes imposed by this chapter in an amount not to exceed the first $25 of a monthly charge.(b)  The exemption provided by this section applies without regard to:(1)  whether the Internet access service is bundled with another service, including any other taxable service listed in Section 151.0101(a);  or(2)  the billing period used by the service provider.(c)  The exemption in this section applies to the total sales price the service provider charges for Internet access to a purchaser, without regard to whether the service provider charges one lump-sum amount or separately bills the purchaser for each user.|Added by Acts 1999, 76th Leg., ch. 394, Sec. 6, eff. Oct. 1, 1999.|