reglab/housing_qa huggingface dataset:
TX Tax Code § 151.053 (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 151.053. Sales Tax Brackets

Sec. 151.053.  SALES TAX BRACKETS.  (a)  If the sales price involves a fraction of a dollar, the sales tax to be added to the sales price shall be computed by multiplying the percentage rate of the sales tax times the amount of the sale.  A fraction of one cent that is less than one-half of one cent is not collected and a fraction of one cent that is equal to one-half of one cent or more is collected as one cent of tax.(b)  The comptroller may publish schedules and brackets of amounts of taxes based on the formula provided by Subsection (a) of this section for use in the collection of the taxes imposed by this chapter.|Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 2, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 2, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 1.|
TX Tax Code § 151.054 (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 151.054. Gross Receipts Presumed Subject to Tax

Sec. 151.054.  GROSS RECEIPTS PRESUMED SUBJECT TO TAX.  (a)  Except as provided by Subsection (d) of this section, all gross receipts of a seller are presumed to have been subject to the sales tax unless a properly completed resale or exemption certificate is accepted by the seller.(b)  A sale is exempt if the seller receives in good faith from a purchaser, who is in the business of selling, leasing, or renting taxable items, a resale certificate stating that the tangible personal property or service is acquired for the purpose of selling, leasing, or renting it in the regular course of business or for the purpose of transferring it as an integral part of a taxable service performed in the regular course of business.(c)  A sale is exempt if the seller receives in good faith from a purchaser an exemption certificate stating qualifications for an exemption provided in Subchapter H of this chapter.(d)  A sale of liquor, wine, or malt beverages by the holder of a brewer's license, wholesaler's permit, general class B wholesaler's permit, local distributor's permit, or a general or branch distributor's license issued under the Alcoholic Beverage Code to the holder of a retail license or permit issued under the Alcoholic Beverage Code is presumed to be a sale for resale.  In a sale to which this section applies, the seller is not required to receive a resale certificate from the purchaser.(e)  Properly completed resale or exemption certificates should be in the possession of the seller at the time the nontaxable transaction occurs.  If the seller is not in possession of these certificates within 90 days from the date written notice requiring possession of them is given to the seller by the comptroller or a later date agreed to by the comptroller and the seller, deductions claimed by the seller that require delivery of the certificates shall be disallowed.   A deduction may not be granted on the basis of certificates delivered to the comptroller after the 90-day period or, if applicable, the date agreed to by the comptroller and the seller.(f)  Before allowing a deduction, the comptroller may verify the reason or basis for exemption claimed in a resale or exemption certificate delivered to the comptroller during the period provided by Subsection (e).|Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 2, eff. Oct. 2, 1984;  Acts 1985, 69th Leg., ch. 206, Sec. 6, eff. Oct. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 16.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 397, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 364 (S.B. 296), Sec. 1, eff. June 7, 2021.|
TX Tax Code § 151.055 (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 151.055. Sales of Items Acquired for Lease or Rental

Sec. 151.055.  SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL.  (a)  If a person purchases tangible personal property by means of a sale for resale for the purpose of renting or leasing the property for use but subsequently sells the property in an occasional sale before the person has collected and paid to the state an amount of sales tax on rental or lease charges equal to the amount of sales tax that would have been due if the person had not acquired the property at a sale for resale, the person at the time of the occasional sale shall include in his receipts from taxable sales the amount by which the purchase price of the item at the occasional sale exceeds the amount received from renting or leasing the property.(b)  If tangible personal property is rented or leased under an agreement that provides that all or a portion of the rental or lease payments may be credited against the purchase price of the item, the lessor shall collect the sales tax on the sales price, including the sum of all lease or rental payments for the term of the lease or rental, at the time the purchaser takes possession of the property or when the first payment is due, whichever period is the earlier.  If the purchaser-lessee returns the taxable item to the seller-lessor before the end of the lease or rental period without having acquired title to the property, the seller-lessor may take a credit against other taxes due under this chapter or claim a refund as provided by this code for an amount equal to the amount of the taxes paid on the unpaid portion of the sales price.|Acts 1981, 67th Leg., p. 1551, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 9, Sec. 2, eff. Oct. 2, 1984.|
TX Tax Code § 151.056 (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 151.056. Property Consumed in Contracts to Improve Real Property

Sec. 151.056.  PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY.  (a)  A contractor is the consumer of tangible personal property furnished by him and incorporated into the property of his customer if the contract between the contractor and his customer contains a lump-sum price covering both the performance of the service and the furnishing of the necessary incidental material.(b)  A contractor is the seller of tangible personal property furnished by him and incorporated into the property of his customer, from whom he shall collect the tax, if the contract between the contractor and his customer contains separate amounts for the performance of the service and for the furnishing of the necessary incidental material.  The tax rate is applied to the price of the materials as agreed in the contract or the price of the materials to the contractor, whichever is the greater.(c)  If a contractor has paid the sales tax to his supplier when the tangible personal property is purchased, the contractor may credit the amount of the tax paid to the supplier against the tax imposed as provided in Subsection (b) of this section with respect to a subsequent sale of the property.(d)  In this section, "contractor" means a person who makes an improvement on real estate and who, as a necessary or incidental part of the service, incorporates tangible personal property into the property improved.(e)  This section does not apply to the use or consumption of tangible personal property as a necessary or incidental part of a taxable service.(f)  A contractor is not eligible for the exemption provided by Section 151.318 on items used in the performance of a contract to improve real property.(g)  In this subsection, "ready mix concrete contractor" means a person who manufactures or produces ready mixed concrete for construction purposes and incorporates the ready mixed concrete in the property improved.  A ready mix concrete contractor performing a contract must separate and individually invoice the customer for each yard of ready mixed concrete produced and consumed for the improvement of real property and collect and remit the tax imposed under this chapter on the ready mixed concrete produced and consumed.  The tax rate is applied to the price of the materials determined by the greater of the invoice price or fair market value of ready mixed concrete incorporated into the project.  This subsection does not apply to an invoice submitted by a ready mix concrete contractor for a public works project.|Acts 1981, 67th Leg., p. 1551, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 17;  Acts 2003, 78th Leg., ch. 209, Sec. 18, eff. Oct. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 3, eff. September 1, 2007.|
TX Tax Code § 151.058 (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 151.058. Property Used to Provide Taxable Services and Sale Price of Taxable Services

Sec. 151.058.  PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES.  (a)  A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services.(b)  The total amount charged for a service taxable under this chapter is subject to tax, including charges for labor, materials, overhead, and profit, regardless of whether such charges are separately identified to the purchaser of the service.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 18.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 20, eff. Sept. 1, 1993.|
TX Tax Code § 151.060 (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 151.060. Property Consumed in Repair of Motor Vehicle

Sec. 151.060.  PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.  (a)  Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing that service except electricity and gas, and shall collect the tax due under this chapter from the customer.(b)  A person who repairs a motor vehicle is the consumer of all tangible personal property consumed in providing that service if the contract between the person and the customer contains a lump-sum price covering both the performance of the service and the furnishing of the consumed tangible personal property.(c)  In this section, tangible personal property is considered consumed if it can no longer be used for its intended purposes in the normal course of business or is not retained or reusable by the person providing the repair service.|Added by Acts 1991, 72nd Leg., ch. 378, Sec. 1, eff. Oct. 1, 1991.|
TX Tax Code § 151.101 (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 D. Imposition and Collection of Use Tax|Section 151.101. Use Tax Imposed

Sec. 151.101.  USE TAX IMPOSED.  (a)  A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage, use, or other consumption in this state.(b)  The tax is at the same percentage rate as is provided by Section 151.051 of this code on the sales price of the taxable item.|Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.102 (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 D. Imposition and Collection of Use Tax|Section 151.102. User Liable for Tax

Sec. 151.102.  USER LIABLE FOR TAX.  (a)  The person storing, using, or consuming a taxable item in this state is liable for the tax imposed by Section 151.101 of this code, and except as provided by Subsection (b) of this section, the liability continues until the tax is paid to the state.(b)  A person storing, using, or consuming a taxable item in this state is not further liable for the tax imposed by Section 151.101 of this code if the person pays the tax to a retailer engaged in business in this state or other person authorized by the comptroller to collect the tax and receives from the retailer or other person a purchaser's receipt given as provided in Section 151.103 of this code.|Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.103 (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 D. Imposition and Collection of Use Tax|Section 151.103. Collection by Retailer; Purchaser's Receipt

Sec. 151.103.  COLLECTION BY RETAILER;  PURCHASER'S RECEIPT.  (a)  Except as provided by Section 151.052(d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, use, or consumption in this state shall collect the use tax that is due from the purchaser and give the purchaser a receipt for the tax payment.  When the amount of use 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 purchaser's receipt must be issued in the form and manner prescribed by the comptroller.(c)  When several taxable items are sold together and at the same time, the use tax is determined on the sum of the sales prices of the items sold exclusive of any item the storage, use, or other consumption of which is exempted by this chapter.(d)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 1266, Sec. 15(2), eff. September 1, 2007.|Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 12, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 397, Sec. 2, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1310, Sec. 100, eff. July 1, 2004.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 15(2), eff. September 1, 2007.|
TX Tax Code § 151.104 (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 D. Imposition and Collection of Use Tax|Section 151.104. Sale for Storage, Use, or Consumption Presumed

Sec. 151.104.  SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED.  (a)  A sale of a taxable item by a person for delivery in this state is presumed to be a sale for storage, use, or consumption in this state unless a resale or exemption certificate is accepted by the seller.(b)  A sale is exempt if the seller receives in good faith from a purchaser, who is in the business of selling, leasing, or renting taxable items, a resale certificate stating that the property is acquired for the purpose of selling, leasing, or renting it in the regular course of business or for the purpose of transferring it as an integral part of a taxable service performed in the regular course of business.(c)  A sale is exempt if the seller receives in good faith from a purchaser an exemption certificate stating qualifications for an exemption provided in Subchapter H of this chapter.(d)  Properly executed resale or exemption certificates should be in possession of the seller at the time the nontaxable transaction occurs.  If the seller is not in possession of these certificates within 90 days from the date written notice requiring possession of them is given to the seller by the comptroller or a later date agreed to by the comptroller and the seller, deductions claimed by the seller that require delivery of the certificates shall be disallowed.   A deduction may not be granted on the basis of certificates obtained after the 90-day period or, if applicable, the date agreed to by the comptroller and the seller.(e)  Before allowing a deduction, the comptroller may verify the reason or basis for exemption claimed in a resale or exemption certificate acquired by the seller during the period provided by Subsection (d).|Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 3, eff. Oct. 2, 1984;  Acts 1993, 73rd Leg., ch. 1031, Sec. 21, eff. Sept. 1, 1993.Amended by: Acts 2021, 87th Leg., R.S., Ch. 364 (S.B. 296), Sec. 2, eff. June 7, 2021.|
TX Tax Code § 151.105 (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 D. Imposition and Collection of Use Tax|Section 151.105. Importation for Storage, Use, or Consumption Presumed

Sec. 151.105.  IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.  (a)  Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state.(b)  A taxable service used in this state is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for use in this state.|Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.106 (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 D. Imposition and Collection of Use Tax|Section 151.106. Registration of Retailers

Sec. 151.106.  REGISTRATION OF RETAILERS.  (a)  A retailer who sells a taxable item for storage, use, or consumption in this state shall register with the comptroller.(b)  The registration must include:(1)  the name and address of each agent of the retailer operating in the state;(2)  the location of all distribution or sales houses or offices or other places of business in the state;  and(3)  other information that the comptroller requires.(c)  A retailer required to register under this section must comply with Subchapter G of this chapter.|Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.108 (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 D. Imposition and Collection of Use Tax|Section 151.108. Internet Hosting

Sec. 151.108.  INTERNET HOSTING. (a) In this section, "Internet hosting" means providing to an unrelated user access over the Internet to computer services using property that is owned or leased and managed by the provider and on which the user may store or process the user's own data or use software that is owned, licensed, or leased by the user or provider. The term does not include telecommunications services.(b)  A person whose only activity in this state is conducted as a user of Internet hosting is not engaged in business in this state.(c)  A person providing Internet hosting is not required to:(1)  examine a user's data to determine the applicability of this chapter to a user;(2)  report to the comptroller about a user's activities; or(3)  advise a user as to the applicability of this chapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1144 (H.B. 1841), Sec. 1, eff. June 17, 2011.|
TX Tax Code § 151.151 (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 E. Resale and Exemption Certificates|Section 151.151. Resale Certificate

Sec. 151.151.  RESALE CERTIFICATE.  A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in the regular course of business or transfer it as an integral part of a taxable service performed in the regular course of business.|Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 20.|
TX Tax Code § 151.152 (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 E. Resale and Exemption Certificates|Section 151.152. Resale Certificate: Form

Sec. 151.152.  RESALE CERTIFICATE:  FORM.  (a)  A resale certificate must be substantially in the form prescribed by the comptroller.(b)  A resale certificate must:(1)  be signed by the purchaser or contain an electronic form of the purchaser's signature authorized by the comptroller and contain the purchaser's name and address;(2)  state the purchaser's tax permit number or that the purchaser's application for a tax permit is pending before the comptroller;  and(3)  contain a description of the tangible personal property sold, leased, or rented by the purchaser in the regular course of business or transferred as an integral part of a taxable service performed in the regular course of business.(c)  A resale certificate from a person engaged in business in the United Mexican States reselling the taxable item in the United Mexican States, in addition to the information required in Subsection (b), must provide:(1)  the purchaser's United Mexican States federal identification number;  and(2)  any other information required by the comptroller.|Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 351, Sec. 2, eff. Sept. 1, 1995;  Acts 2003, 78th Leg., ch. 1310, Sec. 101, eff. Oct. 1, 2003.|
TX Tax Code § 151.153 (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 E. Resale and Exemption Certificates|Section 151.153. Resale Certificate: Commingled Fungible Goods

Sec. 151.153.  RESALE CERTIFICATE:  COMMINGLED FUNGIBLE GOODS.  If a purchaser gives a resale certificate with respect to the purchase of fungible goods and then commingles the goods with other similar fungible goods for which a resale certificate was not given, sales from the mass of commingled fungible goods are deemed to be sales of goods covered by the resale certificate until the quantity of goods covered by the certificate equals the quantity of goods sold.|Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982.|