reglab/housing_qa huggingface dataset:
TX Tax Code § 142.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.003. Legislative Finding

Sec. 142.003.  LEGISLATIVE FINDING.  The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and costs of all vendors to collect this state's sales and use tax.  The legislature also finds that this state should participate in multistate discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for all sellers and for all types of commerce.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.004. Negotiations

Sec. 142.004.  NEGOTIATIONS.  This state shall enter into multistate discussions for the purposes of reviewing or amending the agreement embodying the simplification requirements prescribed by Section 142.007.  This state may be represented by not more than four delegates for purposes of those discussions.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.005. Authority to Enter Into Agreement

Sec. 142.005.  AUTHORITY TO ENTER INTO AGREEMENT.  (a)  The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.  In the development of the agreement, the comptroller may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.(b)  The comptroller or the comptroller's designee may represent this state before the other states that are signatories to the agreement.(c)  The comptroller may enter into the agreement on behalf of this state if the governor, lieutenant governor, speaker of the house of representatives, and comptroller unanimously agree that it would be in this state's best interest to be a signatory to the agreement.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 94, eff. Oct. 1, 2003.|
TX Tax Code § 142.0055 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.0055. Rules

Sec. 142.0055.  RULES.  The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.|Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.|
TX Tax Code § 142.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.006. Relationship to State Law

Sec. 142.006.  RELATIONSHIP TO STATE LAW.  The agreement authorized by this chapter does not, in whole or part, invalidate or amend a law of this state.  Adoption of the agreement by this state does not amend or modify a law of this state.  Implementation of a condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.007 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.007. Agreement Requirements

Sec. 142.007.  AGREEMENT REQUIREMENTS.  (a)  The comptroller may not enter into the agreement authorized by this chapter unless the agreement requires each state to comply with the requirements prescribed by this section.(b)  The agreement must set restrictions to limit over time the number of state rates.(c)  The agreement must establish uniform standards for:(1)  the sourcing of transactions to taxing jurisdictions;(2)  the administration of exempt sales;  and(3)  sales and use tax returns and remittances.(d)  The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.(e)  The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.(f)  The agreement must provide for reduction of the burdens of complying with local sales and use taxes through:(1)  restricting variances between the state and local tax bases;(2)  requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;(3)  restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes;  and(4)  providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.(g)  The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.  The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2002.(h)  The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.(i)  The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.(j)  The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.008. Cooperating Sovereigns

Sec. 142.008.  COOPERATING SOVEREIGNS.  The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.  The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.009 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.009. Limited Binding and Beneficial Effect

Sec. 142.009.  LIMITED BINDING AND BENEFICIAL EFFECT.  (a)  The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.  A person, other than a member state, is not an intended beneficiary of the agreement.  A benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.(b)  Consistent with Subsection (a), a person does not have a cause of action or defense under the agreement or by virtue of this state's approval of the agreement.  A person may not challenge, in any action brought under any law, an action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the agreement.(c)  A law of this state, or the application of the law, may not be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.010 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.010. Seller and Third Party Liability

Sec. 142.010.  SELLER AND THIRD PARTY LIABILITY.  (a)  A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes.  As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions the provider processes for the seller except as provided by this section.(b)  A seller that contracts with a certified service provider is not liable to this state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud.  In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider.  A seller is subject to audit for transactions not processed by the certified service provider.  The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.(c)  A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.  A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.(d)  A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.011 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.011. Settlement of Tax, Penalty, and Interest

Sec. 142.011.  SETTLEMENT OF TAX, PENALTY, AND INTEREST.  On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state becomes a signatory to the agreement, the comptroller may settle a claim for tax, penalty, or interest on tax imposed by Chapter 151 if necessary for the comptroller to comply with the terms of the agreement.|Added by Acts 2003, 78th Leg., ch. 1310, Sec. 96, eff. Oct. 1, 2003.|
TX Tax Code § 163.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.001. Certificated or Licensed Carriers

Sec. 163.001.  CERTIFICATED OR LICENSED CARRIERS.  (a)  For purposes of Chapter 151, "certificated or licensed carrier" means a person authorized by the Federal Aviation Administration to operate an aircraft to transport persons or property in compliance with the certification and operations specifications requirements of 14 C.F.R. Part 121, 125, 133, or 135.(b)  Section 151.328(a)(1) applies with respect to a certificated carrier's acquisition of an aircraft, without regard to whether the certificated carrier acquired the aircraft by purchase, lease, or rental.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.002. Resale of Aircraft

Sec. 163.002.  RESALE OF AIRCRAFT.  (a)  For purposes of Section 151.006, "sale for resale" includes the sale of an aircraft to a purchaser who acquires the aircraft for the purpose of leasing, renting, or reselling the aircraft to another person in the United States of America or a possession or territory of the United States of America or in the United Mexican States in the form or condition in which it is acquired.(b)  The leasing or renting of an aircraft under Subsection (a) includes the transfer of operational control of the aircraft from a lessor to one or more lessees pursuant to one or more written agreements in exchange for consideration, regardless of whether the consideration is in the form of a cash payment and regardless of whether the consideration is fixed, variable, or periodic.  For purposes of this subsection, "operational control" has the meaning assigned by the Federal Aviation Regulations and includes the exercise of authority over initiating, conducting, or terminating a flight.(c)  Subsection (a) applies to a purchase of an aircraft regardless of whether the purchaser, in addition to leasing, renting, or reselling the aircraft to another person, also uses the aircraft if, for a period of one year beginning on the date the purchaser purchases the aircraft, more than 50 percent of the aircraft's departures are made under the operational control of one or more lessees pursuant to one or more written agreements as described by Subsection (b).(d)  Section 151.154(a) does not apply to a purchaser of an aircraft.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.003. Use of Aircraft

Sec. 163.003.  USE OF AIRCRAFT.  For purposes of the tax imposed under Subchapter D, Chapter 151, an aircraft that is brought into this state for the sole purpose of being completed, repaired, remodeled, or restored is not brought into the state for storage, use, or other consumption in this state.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.004. No Presumption of Use

Sec. 163.004.  NO PRESUMPTION OF USE.  For purposes of the tax imposed under Subchapter D, Chapter 151, there is no presumption that an aircraft was purchased for storage, use, or consumption in this state if the person bringing the aircraft into this state did not acquire the aircraft directly from a seller by means of a purchase, as that term is defined by Section 151.005.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.005. No Imposition of Tax Following Out-of-State Use

Sec. 163.005.  NO IMPOSITION OF TAX FOLLOWING OUT-OF-STATE USE.  (a)  No tax is imposed under Subchapter D, Chapter 151, with respect to an aircraft that is brought into this state if the aircraft is predominantly used outside of this state for a period of one year beginning on the later of:(1)  the date the aircraft was acquired, whether by purchase, lease, rental, or otherwise, by the person bringing the aircraft into this state; or(2)  the date the aircraft:(A)  was substantially complete in the condition for its intended use; and(B)  conducted its first flight for the carriage of persons or property.(b)  For purposes of this section, an aircraft is predominantly used outside of this state if more than 50 percent of the aircraft's departures are from locations outside of this state.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.006. Certain Transactions Between Related Persons

Sec. 163.006.  CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS.  (a)  For purposes of the tax imposed under Chapter 151, a sale, lease, rental, or other transaction between a person and a member, owner, or affiliate of the person involving an aircraft that would not be subject to tax or would qualify for an exemption from tax if the transaction were between unrelated persons remains not subject to tax or exempt from tax to the same extent as if the transaction were between unrelated persons.(b)  No tax is imposed under Chapter 151 with respect to the use of an aircraft by an owner or member of the purchaser of the aircraft, by an entity that is an affiliate of the purchaser of the aircraft, or by an owner or member of an affiliate of the purchaser of the aircraft if:(1)  with respect to the purchase of the aircraft, the purchaser paid the tax imposed under Chapter 151; or(2)  the purchaser's purchase of the aircraft was exempt from the tax imposed under Chapter 151, other than under:(A)  Section 151.302; or(B)  Section 151.304, unless the purchase would have been exempt from tax under Section 151.304 if the owner, member, affiliate, or owner or member of the affiliate who is using the aircraft had been the purchaser.(c)  For purposes of this section, the term "affiliate" means an entity that would be classified as a member of the purchaser's affiliated group under Section 171.0001.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.007 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.007. Aircraft Operated Under Fractional Ownership Programs

Sec. 163.007.  AIRCRAFT OPERATED UNDER FRACTIONAL OWNERSHIP PROGRAMS.  No tax is imposed under Chapter 151 with respect to the purchase, sale, or use of an aircraft that is operated pursuant to 14 C.F.R. Part 91, Subpart K.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.008. No Imposition of Tax Under This Chapter

Sec. 163.008.  NO IMPOSITION OF TAX UNDER THIS CHAPTER.  Nothing in this chapter shall be construed to impose a tax.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 163.009 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 163 - Sales and Use Taxation of Aircraft|Section 163.009. Conflicts With Other Law

Sec. 163.009.  CONFLICTS WITH OTHER LAW.  This chapter controls over Chapter 151 to the extent of any conflict.|Added by Acts 2015, 84th Leg., R.S., Ch. 631 (S.B. 1396), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 204.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 204 - Tax Credit for New Field Discoveries|Section 204.001. Definitions

Sec. 204.001.  DEFINITIONS.  In this chapter:(1)  "Commission" means the Railroad Commission of Texas.(2)  "Field" means an accumulation of oil or gas or both that is not in natural pressure communication or otherwise connected to any other accumulation of oil or gas or both.(3)  "New field" means a field that has been certified by the commission as a previously unrecognized and unidentified field.(4)  "Discovery well" means an oil or gas well by which a new field discovery is made.(5)  "Spud" means the initial penetration of the earth by the drill bit for an oil or gas well under proper permit from the commission.(6)  "Completed" means the well has been equipped to produce hydrocarbons and the commission has been notified as required by commission rules.|Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 204.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 204 - Tax Credit for New Field Discoveries|Section 204.002. Tax Credit for New Field Discoveries

Sec. 204.002.  TAX CREDIT FOR NEW FIELD DISCOVERIES.  (a)  Persons who obtain a certification of a new field discovery from the commission as the result of a discovery well spudded during the period of January 1, 1994, through December 31, 1994, are eligible for a tax credit applicable against the taxes imposed by Chapters 201 and 202 upon the commission notifying the comptroller that 521 new fields have been discovered as the result of wells spudded during 1994.(b)  The amount of the tax credit shall be as follows:(1)  $10,000 for each discovery well spudded during 1994 if the number of discovery wells spudded that year is 521 or more, but less than 721;(2)  $25,000 for each discovery well spudded during 1994 if the number of discovery wells spudded that year is 721 or more.|Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 204.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 204 - Tax Credit for New Field Discoveries|Section 204.003. Certification of New Field Discovery

Sec. 204.003.  CERTIFICATION OF NEW FIELD DISCOVERY.  (a)  The commission shall have the authority to establish the method of determining whether a new field has been discovered.  The commission may require an applicant for a new field discovery to provide the commission with any relevant information required to administer this chapter.  Upon determining that a well spudded during 1994 resulted in the discovery of a new field, the commission shall furnish a certificate of new field discovery to the applicant.(b)  For purposes of obtaining a tax credit under this chapter, applications for new field discoveries must be made to the commission within 90 days of the date the discovery well is completed in the proposed new field.  In no event will an application for new field discovery be accepted by the commission, for purposes of obtaining a tax credit, after 180 days from the cessation of drilling operations.|Added by Acts 1993, 73rd Leg., ch. 1014, Sec. 1, eff. Sept. 1, 1993.|