reglab/housing_qa huggingface dataset:
TX Tax Code § 151.346 (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 151.346. Intercorporate Services

Sec. 151.346.  INTERCORPORATE SERVICES.  (a)  There are exempt from the taxes imposed by this chapter service transactions among affiliated entities, at least one of which is a corporation, that report their income to the Internal Revenue Service on a single consolidated return for the tax year in which the transaction occurs.(b)  For purposes of this section, "affiliated entity" includes an entity that would be classified as a member of an affiliated group under 26 U.S.C. Section 1504 but for the exclusions provided by that section.(c)  An exemption authorized by this section does not apply to a service that would have been taxable under this chapter as it existed on September 1, 1987.(d)  Services that are exempt under this section may not be purchased for resale by the providing company.(e)  Tangible personal property that is transferred as an integral part of a service exempted under this section may not be purchased for resale by the providing company.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 29.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 17, eff. Sept. 1, 1991.|
TX Tax Code § 151.347 (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 151.347. Certain Lawn and Yard Service

Sec. 151.347.  CERTAIN LAWN AND YARD SERVICE.  There are exempted from the taxes imposed by this chapter lawn mowing and other yard maintenance:(1)  performed by an individual younger than 18 years of age whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000;  (2)  performed by an individual 65 years of age or older whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000;  or(3)  performed by an individual:(A)  who is self-employed;  and(B)  whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 30.  Amended by Acts 1989, 71st Leg., ch. 365, Sec. 1, eff. Oct. 1, 1989;  Acts 1995, 74th Leg., ch. 308, Sec. 1, eff. July 1, 1995.|
TX Tax Code § 151.348 (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 151.348. Cooperative Research and Development Ventures

Sec. 151.348.  COOPERATIVE RESEARCH AND DEVELOPMENT VENTURES.  (a)  There are exempted from the taxes imposed by this chapter items sold in connection with a joint research and development venture as defined by 15 U.S.C. Section 4301 that are sold by the joint research and development venture to a participating entity, if the items are created, developed, or substantially modified by or for the joint research and development venture, including items developed as a result of research and/or development agreements entered into by the joint research and development venture with third parties.(b)  There are exempted from the taxes imposed by this chapter items purchased by, and to carry out the purpose of, a joint research and development venture, as defined by 15 U.S.C. Section 4301, notice of whose establishment and participants was first published in the Federal Register on January 17, 1985, or May 19, 1988, if the items have a useful life in excess of six months when placed in service by the joint research and development venture.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 31.  Amended by Acts 1989, 71st Leg., ch. 334, Sec. 1, eff. Aug. 28, 1989.|
TX Tax Code § 151.350 (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 151.350. Labor to Restore Certain Property

Sec. 151.350.  LABOR TO RESTORE CERTAIN PROPERTY.  (a)  Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if:(1)  the amount of the charge for labor is separately itemized;  and(2)  the restoration is performed on property damaged within a disaster area by the condition that caused the area to be declared a disaster area.(b)  The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.(c)  In this section, "disaster area" means:(1)  an area declared a disaster area by the governor under Chapter 418, Government Code;  or(2)  an area declared a disaster area by the president of the United States under 42 U.S.C. Section 5141.(d)  In this section, "restore" means:(1)  launder, clean, repair, treat, or apply protective chemicals to an item, to the extent the service is a personal service as defined in Section 151.0045;  and(2)  repair, restore, or remodel, to the extent the service is:(A)  a real property repair or remodeling service as defined in Section 151.0047;  or(B)  defined as a taxable service in Section 151.0101(a)(5).|Added by Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999.|
TX Tax Code § 151.3501 (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 151.3501. Labor to Restore, Repair, or Remodel Historic Sites

Sec. 151.3501.  LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.  (a)  Labor to restore, repair, or remodel an improvement to real property is exempted from the taxes imposed by this chapter if:(1)  the amount of the charge for labor is separately itemized;  and(2)  the restoration, repair, or remodeling is performed on an improvement to real property listed in the National Register of Historic Places.(b)  The exemption provided by this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.|Added by Acts 2003, 78th Leg., ch. 209, Sec. 23, eff. Oct. 1, 2003.|
TX Tax Code § 151.351 (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 151.351. Information Services and Data Processing Services

Sec. 151.351.  INFORMATION SERVICES AND DATA PROCESSING SERVICES.  There is exempted from the taxes imposed by this chapter 20 percent of the value of information services and data processing services.|Added by Acts 1999, 76th Leg., ch. 394, Sec. 8, eff. Oct. 1, 1999.|
TX Tax Code § 151.353 (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 151.353. Court Reporting Services

Sec. 151.353.  COURT REPORTING SERVICES.  (a)  Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or a court reporter licensed by the Judicial Branch Certification Commission are exempted from the taxes imposed by this chapter if the document is:(1)  prepared for the use of a person participating in a suit or the court in which a suit or administrative proceeding is brought; and(2)  sold to a person participating in the suit.(b)  Court reporting services covered by this section include services in the preparation of a:(1)  deposition or discovery document;(2)  transcript of testimony;  and(3)  statement of facts.(c)  The exemption provided by this section applies to a document or record on audio or video tape or a computer readable format and courtroom presentation of same.(d)  Court reporting services by a video photographer who is not a court reporter and who videotapes or films a deposition, testimony, discovery document, or statement of fact pertaining to a civil or criminal suit are exempted from the taxes imposed by this chapter if the services are provided and sold as described by Subsections (a)(1) and (2).|Added by Acts 1995, 74th Leg., ch. 973, Sec. 1, eff. Oct. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 25, eff. Oct. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 42 (S.B. 966), Sec. 2.28, eff. September 1, 2014.|
TX Tax Code § 151.354 (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 151.354. Services by Employees of Property Management Companies

Sec. 151.354.  SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES.  (a)  There are exempted from the taxes imposed by this chapter services performed by an employee of a property management company if:(1)  the employee is permanently assigned to one rental property by the property management company;(2)  the property management company is reimbursed on a dollar-for-dollar basis for the services provided;  and(3)  the employee remains assigned to that property while employed by successive owners or management companies.(b)  This exemption does not apply to services performed by an employee for properties other than the one to which the employee is permanently assigned.(c)  For purposes of this section, a person is an employee of a property management company if either the property management company or an affiliate of the property management company employs the person.(d)  The property management company must:(1)  be contractually obligated to the property owner to exercise control over the activities of the employee providing the service;  and(2)  manage and direct the employee's day-to-day activities.(e)  The property management company or the affiliate must pay tax on the taxable items purchased and provided to employees providing services on managed property.(f)  In this section, "property management company" means a person:(1)  who, for consideration, operates and manages all the activities at a property held by the owner for purposes of rental, including an office building, mall, or other retail or office complex, an apartment complex, a duplex, or a home;  and(2)  whose responsibilities include securing tenants, hiring, and supervising employees for operation or upkeep of the property, receiving and applying revenues, and incurring and paying expenses derived from the operation of the property as directed by the owner.(g)  In this section, a corporation, limited liability company, partnership, trust, or estate is an affiliate of the property management company if an 80 percent ownership interest in the property management company or the corporation, limited liability company, partnership, trust, or estate is held by the other, or if a third person has an 80 percent ownership interest either directly or indirectly in both the property management company and the corporation, limited liability company, partnership, trust, or estate.|Added by Acts 1999, 76th Leg., ch. 1467, Sec. 2.23, eff. Oct. 1, 1999.|
TX Tax Code § 151.355 (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 151.355. Water-Related Exemptions

Sec. 151.355.  WATER-RELATED EXEMPTIONS.  The following are exempted from taxes imposed by this chapter:(1)  rainwater harvesting equipment or supplies, water recycling and reuse equipment or supplies, or other equipment, services, or supplies used solely to reduce or eliminate water use;(2)  equipment, services, or supplies used solely for desalination of surface water or groundwater;(3)  equipment, services, or supplies used solely for brush control designed to enhance the availability of water;(4)  equipment, services, or supplies used solely for precipitation enhancement;(5)  equipment, services, or supplies used solely to construct or operate a water or wastewater system certified by the Texas Commission on Environmental Quality as a regional system; (6)  equipment, services, or supplies used solely to construct or operate a water supply or wastewater system by a private entity as a public-private partnership as certified by the political subdivision that is a party to the project; and(7)  tangible personal property specifically used to process, reuse, or recycle wastewater that will be used in fracturing work performed at an oil or gas well.|Added by Acts 2001, 77th Leg., ch. 966, Sec. 4.25, eff. Sept. 1, 2001, and Acts 2001, 77th Leg., ch. 1234, Sec. 39.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 24, eff. Oct. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1352 (H.B. 4), Sec. 14, eff. June 15, 2007.|
TX Tax Code § 151.356 (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 151.356. Offshore Spill Response Containment Property

Sec. 151.356.  OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY.  (a) In this section, "offshore spill response containment property" means tangible personal property:(1)  described by Section 11.271(c);(2)  owned or leased by an entity described by Section 11.271(f); and(3)  used or intended to be used solely in an offshore spill response containment system as defined by Section 11.271(a).(b)  This section does not apply to an item used, wholly or partly, for the exploration for or production of oil, gas, sulfur, or other minerals, including the equipment, piping, casing, and other components of an oil or gas well.  For purposes of this subsection, the offshore capture of fugitive oil, gas, sulfur, or other minerals that is entirely incidental to the item's temporary use as an offshore spill response containment system is not considered to be production of those substances.(c)  The sale, lease, rental, storage, use, or other consumption by an entity described by Section 11.271(f) of offshore spill response containment property used solely for the purposes described by Section 11.271(c) and this section is exempted from the taxes imposed by this chapter.(d)  A service performed exclusively on offshore spill response containment property is exempted from the taxes imposed by this chapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 942 (H.B. 1712), Sec. 3, eff. June 14, 2013.|
TX Tax Code § 151.3565 (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 151.3565. Emergency Preparation Supplies for Limited Period

Sec. 151.3565.  EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD.  (a)  The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday before the last Monday in April and ending at 12 midnight on the last Monday in April.(b)  For purposes of this section, "emergency preparation item" means:(1)  a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000;(2)  an item listed in this subdivision, the sales price of which is less than $300:(A)  a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or(B)  an emergency or rescue ladder; or(3)  an item listed in this subdivision, the sales price of which is less than $75:(A)  a reusable or artificial ice product;(B)  a portable, self-powered light source;(C)  a gasoline or diesel fuel container;(D)  a AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery;(E)  a nonelectric cooler or ice chest for food storage;(F)  a tarpaulin or other flexible waterproof sheeting;(G)  a ground anchor system or tie-down kit;(H)  a mobile telephone battery or battery charger;(I)  a portable self-powered radio, including a two-way radio or weatherband radio;(J)  a fire extinguisher, smoke detector, or carbon monoxide detector;(K)  a hatchet or axe;(L)  a self-contained first aid kit; or(M)  a nonelectric can opener.|Added by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 151.401 (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 I. Reports, Payments, and Methods of Reporting|Section 151.401. Tax Due Dates

Sec. 151.401.  TAX DUE DATES.  (a)  The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month unless a taxpayer qualifies as a quarterly filer under Subsection (b) of this section or unless the taxpayer prepays the tax on a quarterly basis as permitted by Section 151.424 of this code.(b)  If a taxpayer owes less than $500 for a calendar month or $1,500 for a calendar quarter, the taxes are due and payable on the 20th day of the month following the end of the calendar quarter.(c)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.(d)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.(e)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(1), eff. June 14, 2013.|Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 10, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 1362, ch. 281, Sec. 1, eff. Oct. 1, 1983;  Acts 1993, 73rd Leg., ch. 486, Sec. 2.01, eff. Sept. 1, 1994.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 13.01, eff. September 28, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(1), eff. June 14, 2013.|
TX Tax Code § 151.402 (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 I. Reports, Payments, and Methods of Reporting|Section 151.402. Tax Report Dates

Sec. 151.402.  TAX REPORT DATES.  (a)  A tax report required by this chapter for a reporting period is due on the same date that the tax payment for the period is due as provided by Section 151.401.(b)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(2), eff. June 14, 2013.|Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 2.02, eff. Sept. 1, 1994.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 13.02, eff. September 28, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(2), eff. June 14, 2013.|
TX Tax Code § 151.403 (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 I. Reports, Payments, and Methods of Reporting|Section 151.403. Who Must File a Report

Sec. 151.403.  WHO MUST FILE A REPORT.  (a)  A person subject to the sales tax shall file a tax report.(b)  A retailer engaged in business in this state as provided by Section 151.107 of this code shall file a tax report with respect to the use tax.(c)  A person who acquires a taxable item, the storage, use, or consumption of which is subject to the use tax, shall file a tax report if the person did not pay the use tax to a retailer.|Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.405 (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 I. Reports, Payments, and Methods of Reporting|Section 151.405. Other Due Dates Set by Comptroller

Sec. 151.405.  OTHER DUE DATES SET BY COMPTROLLER.  (a)  The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period other than a monthly period if necessary to ensure the payment or to facilitate the collection of the taxes due.(b)  A requirement under Subsection (a) of this section may by rule be made generally applicable to retailers providing amusement services at locations other than the regular business establishment of the retailer or to retailers who provide amusement services and who have no regular business establishment in this state.|Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1363, ch. 281, Sec. 2, eff. Oct. 1, 1983;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 17, eff. Oct. 2, 1984.|
TX Tax Code § 151.406 (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 I. Reports, Payments, and Methods of Reporting|Section 151.406. Contents and Form of Report

Sec. 151.406.  CONTENTS AND FORM OF REPORT.  (a)  Except as provided by Section 151.407, a tax report required by this chapter must:(1)  for sales tax purposes, show the amount of the total receipts of a seller for the reporting period;(2)  for use tax purposes, show the amount of the total receipts from sales by a retailer of taxable items during the reporting period for storage, use, or consumption in this state;(3)  show the amount of the total sales prices of taxable items that are subject to the use tax during the reporting period and that were acquired for storage, use, or consumption in this state by a purchaser who did not pay the tax to a retailer;(4)  show the amount of the taxes due for the reporting period;(5)  show the amount of sales tax refunded for items exported beyond the territorial limits of the United States after receiving documentation under Section 151.307(b)(2);  and(6)  include other information that the comptroller determines to be necessary for the proper administration of this chapter.(b)  The comptroller by rule may determine the manner of reporting gross proceeds from taxable rentals and leases of tangible personal property.(c)  The report must be in the form as prescribed by the comptroller.(d)  A tax report must be signed by the person required to file it or by the person's authorized agent.|Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1001, Sec. 5, eff. Jan. 1, 2004.|
TX Tax Code § 151.407 (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 I. Reports, Payments, and Methods of Reporting|Section 151.407. Special Use Tax Reports

Sec. 151.407.  SPECIAL USE TAX REPORTS.  (a)  The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report.(b)  A report required under this section must:(1)  be filed at the time required by the comptroller;  and(2)  contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller.|Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.|