reglab/housing_qa huggingface dataset:
TX Tax Code § 151.011 (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 A. General Provisions|Section 151.011. "Use" and "Storage"

Sec. 151.011.  "USE" AND "STORAGE".  (a)  Except as provided by Subsection (c) of this section, "use" means the exercise of a right or power incidental to the ownership of tangible personal property over tangible personal property, including tangible personal property other than printed material that has been processed, fabricated, or manufactured into other property or attached to or incorporated into other property transported into this state, and, except as provided by Section 151.056(b) of this code, includes the incorporation of tangible personal property into real estate or into improvements of real estate whether or not the real estate is subsequently sold.(b)  With respect to a taxable service, "use" means the derivation in this state of direct or indirect benefit from the service.(c)  "Use" does not include the sale of tangible personal property or a taxable service in the regular course of business, the transfer of a taxable service as an integral part of the transfer of tangible personal property in the regular course of business, or the transfer of tangible personal property as an integral part of the transfer of a taxable service in the regular course of business.(d)  Except as provided by Subsection (e) of this section, "storage" means the keeping or retaining for any purpose in this state of tangible personal property sold by a retailer.(e)  "Storage" does not include the keeping or retaining of tangible personal property for sale in the regular course of business.(f)  Neither "use" nor "storage" includes the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of:(1)  transporting the property outside the state for use solely outside the state;  or(2)  processing, fabricating, or manufacturing the property into other property or attaching the property to or incorporating the property into other property to be transported outside the state for use solely outside the state.|Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 14;  Acts 1989, 71st Leg., ch. 323, Sec. 1, eff. Oct. 1, 1989;  Acts 2003, 78th Leg., ch. 1310, Sec. 97, eff. Oct. 1, 2003.|
TX Tax Code § 151.012 (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 A. General Provisions|Section 151.012. Effective Date of Tax Rate Changes

Sec. 151.012.  EFFECTIVE DATE OF TAX RATE CHANGES.  (a)  A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar quarter.(b)  If the performance of a taxable service begins before the effective date of a change in the tax rate and the performance will not be completed until after that effective date, the change in the tax rate applies to the first billing period for the service performed on or after that effective date.|Added by Acts 2003, 78th Leg., ch. 1310, Sec. 98, eff. Oct. 1, 2003.|
TX Tax Code § 151.021 (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 B. Administration and Records|Section 151.021. Employees

Sec. 151.021.  EMPLOYEES.  The comptroller may employ accountants, auditors, investigators, assistants, and clerks for the administration of this chapter and may delegate to employees the authority to conduct hearings, prescribe rules, and perform other duties required by this chapter.|Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.022 (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 B. Administration and Records|Section 151.022. Retroactive Effect of Rules

Sec. 151.022.  RETROACTIVE EFFECT OF RULES.  The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.|Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.023 (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 B. Administration and Records|Section 151.023. Investigations and Audits

Sec. 151.023.  INVESTIGATIONS AND AUDITS.  (a)  The comptroller, or another person authorized by the comptroller in writing, may examine, copy, and photograph the books, records, papers, and equipment of a person who sells taxable items or of a person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of the person's report or to determine the amount of tax that may be required to be paid if no report has been filed.(b)  For the purpose of determining the amount of tax collected and payable to the state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller or a person authorized by the comptroller may:(1)  inspect at any time during business hours any business premises where a taxable event has occurred and examine, copy, and photograph the books, returns, records, papers, and equipment relating to the conduct in question;  and(2)  require by delivery of written notice to the taxpayer or to an employee, representative, or agent of the taxpayer that, not later than the 10th working day after the date the notice is delivered, the taxpayer produce to an agent or designated representative of the comptroller for inspection the books, records, papers, and returns relating to the taxable activity stated in the notice.|Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 9, eff. Sept. 1, 2001.|
TX Tax Code § 151.0231 (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 B. Administration and Records|Section 151.0231. Managed Audits

Sec. 151.0231.  MANAGED AUDITS.  (a)  In this section, "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information to determine a taxpayer's liability for tax under this chapter.(b)  A managed audit may be limited to certain categories of liability under this chapter, including tax on:(1)  sales of one or more types of taxable items;(2)  purchases of assets;(3)  purchases of expense items;(4)  purchases under a direct payment permit;  or(5)  any other category specified in an agreement authorized by this section.(c)  The comptroller may, in a written agreement, authorize a taxpayer to conduct a managed audit under this section.  The agreement must:(1)  be signed by an authorized representative of the comptroller and the taxpayer;  and(2)  specify the period to be audited and the procedure to be followed.(d)  In determining whether to authorize a managed audit, the comptroller may consider, in addition to other factors the comptroller considers relevant:(1)  the taxpayer's history of tax compliance;(2)  the amount of time and resources the taxpayer has available to dedicate to the audit;(3)  the extent and availability of the taxpayer's records;  and(4)  the taxpayer's ability to pay any expected liability.(e)  The decision to authorize or not authorize a managed audit rests solely with the comptroller.(f)  The comptroller may examine records and perform reviews that the comptroller determines are necessary before the audit is finalized to verify the results of the audit.(g)  Unless the audit or information reviewed by the comptroller under Subsection (f) discloses fraud or wilful evasion of the tax, the comptroller may not assess a penalty and may waive all or part of the interest that would otherwise accrue on any amount identified to be due in a managed audit.  This subsection does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax but that was not remitted to this state.(h)  Except as provided by Section 111.104(f), the taxpayer is entitled to a refund of any tax overpayment disclosed by a managed audit under this section.|Added by Acts 1999, 76th Leg., ch. 457, Sec. 1, eff. Oct. 1, 1999.|
TX Tax Code § 151.024 (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 B. Administration and Records|Section 151.024. Persons Who May Be Regarded as Retailers

Sec. 151.024.  PERSONS WHO MAY BE REGARDED AS RETAILERS.  If the comptroller determines that it is necessary for the efficient administration of this chapter to regard a salesman, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom he operates or from whom he obtains the tangible personal property that he sells, whether or not the sale is made in his own behalf or for the dealer, distributor, supervisor, or employer, the comptroller may so regard the salesman, representative, peddler, or canvasser, and may regard the dealer, distributor, supervisor, or employer as a retailer or seller for the purpose of this chapter.|Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.0241 (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 B. Administration and Records|Section 151.0241. Persons Performing Disaster- or Emergency-Related Work

Sec. 151.0241.  PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK.  (a)  In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.(b)  An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.|Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.|
TX Tax Code § 151.025 (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 B. Administration and Records|Section 151.025. Records Required to Be Kept

Sec. 151.025.  RECORDS REQUIRED TO BE KEPT.  (a)  All sellers and all other persons storing, using, or consuming in this state a taxable item purchased from a retailer shall keep the following records in the form the comptroller requires:(1)  records of all gross receipts, including documentation in the form of receipts, shipping manifests, invoices, and other pertinent papers, from each sale, rental, lease, taxable service, and taxable labor transaction occurring during each reporting period;(2)  records in the form of receipts, shipping manifests, invoices, and other pertinent papers of all purchases of taxable items from every source made during each reporting period;(3)  records in the form of receipts, shipping manifests, invoices, and other pertinent papers that substantiate each claimed deduction or exclusion authorized by law; and(4)  records in the form of sales receipts, invoices, or other equivalent records showing all sales and use tax, and any money represented to be sales and use tax, received or collected on each sale, rental, lease, or service transaction during each reporting period.(b)  A record required by Subsection (a) shall be kept for not less than four years from the date that it is made unless:(1)  the comptroller authorizes in writing its destruction at an earlier date; or(2)  Section 111.0041 requires that the record be kept for a longer period.(c)  Repealed by Acts 2003, 78th Leg., ch. 1310, Sec. 121(26) and Acts 2003, 78th Leg., ch. 209, Sec. 86(b).(d)  If any nontaxable charges are combined with and not separately stated from taxable telecommunications service charges on the customer bill or invoice of a provider of telecommunications services, the combined charge is subject to tax unless the provider can identify the portion of the charges that are nontaxable through the provider's books and records kept in the regular course of business.  If the nontaxable charges cannot reasonably be identified, the charges from the sale of both nontaxable services and taxable telecommunications services are attributable to taxable telecommunications services.  The provider of telecommunications services has the burden of proving nontaxable charges.|Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 5, eff. Oct. 1, 1985;  Acts 2001, 77th Leg., ch. 442, Sec. 10, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1310, Sec. 99, 121(26), eff. July 1, 2003;  Acts 2003, 78th Leg., ch. 209, Sec. 86(a), (b), eff. Oct. 1, 2003.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 14, eff. September 1, 2011.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.05, eff. October 1, 2011.|
TX Tax Code § 151.026 (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 B. Administration and Records|Section 151.026. Out-of-State Records

Sec. 151.026.  OUT-OF-STATE RECORDS.  A taxpayer is entitled to keep or store the taxpayer's records outside this state.  If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.|Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.027 (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 B. Administration and Records|Section 151.027. Confidentiality of Tax Information

Sec. 151.027.  CONFIDENTIALITY OF TAX INFORMATION.  (a)  Information in or derived from a record, report, or other instrument required to be furnished under this chapter is confidential and not open to public inspection, except for information set forth in a lien filed under this title or a permit issued under this chapter to a seller and except as provided by Subsection (c) of this section.(b)  Information secured, derived, or obtained during the course of an examination of a taxpayer's books, records, papers, officers, or employees, including the business affairs, operations, profits, losses, and expenditures of the taxpayer, is confidential and not open to public inspection except as provided by Subsection (c) of this section.(c)  This section does not prohibit:(1)  the examination of information, if authorized by the comptroller, by another state officer or law enforcement officer, by a tax official of another state, by a tax official of the United Mexican States, or by an official of the United States if a reciprocal agreement exists;(2)  the delivery to a taxpayer, or a taxpayer's authorized representative, of a copy of a report or other paper filed by the taxpayer under this chapter;(3)  the publication of statistics classified to prevent the identification of a particular report or items in a particular report;(4)  the use of records, reports, or information secured, derived, or obtained by the attorney general or the comptroller in an action under this chapter against the same taxpayer who furnished the information;(5)  the delivery to a successor, receiver, executor, administrator, assignee, or guarantor of a taxpayer of information about items included in the measure and amounts of any unpaid tax or amounts of tax, penalties, and interest required to be collected;(6)  the delivery of information to a municipality, county, or other local governmental entity in accordance with Section 321.3022, 322.2022, or 323.3022; or(7)  the release of information in or derived from a record, report, or other instrument required to be furnished under this chapter by a governmental body, as that term is defined in Section 552.003, Government Code.|Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 351, Sec. 3, eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 69, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 1218, Sec. 3, eff. Sept. 1, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 151.029 (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 B. Administration and Records|Section 151.029. Remedies Not Exclusive

Sec. 151.029.  REMEDIES NOT EXCLUSIVE.  An action taken by the comptroller or the attorney general under this chapter is not an election to pursue one remedy to the exclusion of any other remedy authorized by this chapter.|Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.051 (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 C. Imposition and Collection of Sales Tax|Section 151.051. Sales Tax Imposed

Sec. 151.051.  SALES TAX IMPOSED.  (a)  A tax is imposed on each sale of a taxable item in this state.(b)  The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.|Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.|For expiration of this section, see Subsection (d).
TX Tax Code § 151.0515 (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 C. Imposition and Collection of Sales Tax|Section 151.0515. Texas Emissions Reduction Plan Surcharge

Sec. 151.0515.  TEXAS EMISSIONS REDUCTION PLAN SURCHARGE.  (a)  In this section, "equipment" includes all off-road, heavy-duty diesel equipment, other than implements of husbandry used solely for agricultural purposes, including:(1)  pavers;(2)  tampers/rammers;(3)  plate compactors;(4)  concrete pavers;(5)  rollers;(6)  scrapers;(7)  paving equipment;(8)  surface equipment;(9)  signal boards/light plants;(10)  trenchers;(11)  bore/drill rigs;(12)  excavators;(13)  concrete/industrial saws;(14)  cement and mortar mixers;(15)  cranes;(16)  graders;(17)  off-highway trucks;(18)  crushing/processing equipment;(19)  rough terrain forklifts;(20)  rubber tire loaders;(21)  rubber tire tractors/dozers;(22)  tractors/loaders/backhoes;(23)  crawler tractors/dozers;(24)  skid steer loaders;(25)  off-highway tractors;(26)  Dumpsters/tenders;  and(27)  mining equipment.(b)  In each county in this state, a surcharge is imposed on the retail sale, lease, or rental of new or used equipment in an amount equal to 1.5 percent of the sale price or the lease or rental amount.(b-1)  In each county in this state, a surcharge is imposed on the storage, use, or other consumption in this state of new or used equipment.  The surcharge is at the same percentage rate as is provided by Subsection (b) on the sales price or the lease or rental amount of the equipment.(c)  The surcharge shall be collected at the same time and in the same manner and shall be administered and enforced in the same manner as the tax imposed under this chapter. The comptroller shall adopt any additional procedures needed for the collection, administration, and enforcement of the surcharge authorized by this section and shall deposit all remitted surcharges to the credit of the Texas emissions reduction plan fund.(d)  This section expires on the last day of the state fiscal biennium during which the Texas Commission on Environmental Quality publishes in the Texas Register the notice required by Section 382.037, Health and Safety Code.|Added by Acts 2001, 77th Leg., ch. 967, Sec. 2, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 21, eff. July 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481), Sec. 17, eff. September 1, 2005.Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 2.13, eff. June 8, 2007.Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796), Sec. 18, eff. September 1, 2009.Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 35, eff. September 1, 2015.Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745), Sec. 2.01, eff. August 30, 2019.|
TX Tax Code § 151.052 (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 C. Imposition and Collection of Sales Tax|Section 151.052. Collection by Retailer

Sec. 151.052.  COLLECTION BY RETAILER.  (a)  Except as provided by Subsection (d), a seller who makes a sale subject to the sales tax imposed by this chapter shall add the amount of the tax to the sales price, and when the amount of the tax is added:(1)  it becomes a part of the sales price;(2)  it is a debt of the purchaser to the seller until paid;  and(3)  if unpaid, it is recoverable at law in the same manner as the original sales price.(b)  The owner or former owner of tangible personal property, a factor of the owner or former owner, or an agent of the owner, former owner, or factor shall collect the sales tax and add the amount of the tax to the sales price of the tangible personal property if the person delivers the property to a consumer in this state or to another person for redelivery to a consumer in this state under a sale of the property that is not a sale for resale and that is made by a seller not engaged in business in this state.(c)  When several taxable items are sold together and at the same time, the sales tax is determined on the sum of the sales prices of the items sold exclusive of any item the sale of which is exempted by this chapter.(d)  For purposes of the printer's tax collection duty, it is presumed that printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, and that are either produced at a printer's facility in this state or purchased in this state are for use in Texas and the printer must collect the tax imposed under this chapter.  In order to overcome this presumption a purchaser of printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, is required to issue an exemption certificate to the printer if the printed materials are for distribution to both in-state and out-of-state recipients.  The certificate must contain the statement that the printed materials are for multistate use and that the purchaser agrees to pay to this state all taxes that are or may become due to the state on the taxable items purchased under the exemption certificate.  In this subsection, "printed materials" is defined to be materials that are produced by web offset or rotogravure printing processes.  A printer is relieved of the obligation of collecting the taxes imposed by this chapter on printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, but is required to file a report as provided by Section 151.407.|Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 397, Sec. 1, eff. Sept. 1, 2001.|