reglab/housing_qa huggingface dataset:
TX Tax Code § 151.256 (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 G. Seller's and Retailer's Security|Section 151.256. Failure to Provide Security: Loss of Permit

Sec. 151.256.  FAILURE TO PROVIDE SECURITY:  LOSS OF PERMIT.  If a person fails to provide security under this subchapter as provided by Section 151.251(b) of this code, the comptroller shall revoke or suspend the permit or retailer's registration of the person as provided by Section 151.203 of this code.|Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.257 (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 G. Seller's and Retailer's Security|Section 151.257. Forfeiture of Security: Determination

Sec. 151.257.  FORFEITURE OF SECURITY:  DETERMINATION.  (a)  If a person who has filed a security under this subchapter fails to pay the taxes imposed by this chapter or by a city under the Local Sales and Use Tax Act  or fails to file a tax return required by this chapter or under the Local Sales and Use Tax Act, the comptroller shall issue a deficiency or jeopardy determination containing a demand for the amount of taxes, penalties, and interest due.  The determination shall state that if payment is not made on or before the last day that the deficiency may be paid without incurring further penalty, the security or a part of the security may be forfeited.(b)  If the security filed by the person is a surety bond, the comptroller shall send a copy of the determination to each surety on the bond and shall demand payment from both the person filing the bond and each surety.  A surety's obligation under the bond is not affected by whether the surety has a record of the receipt of a copy of the comptroller's determination notice or payment demand.|Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 16, eff. Sept. 1, 2001.|
TX Tax Code § 151.258 (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 G. Seller's and Retailer's Security|Section 151.258. Sale of Security

Sec. 151.258.  SALE OF SECURITY.  (a)  If necessary to recover an amount of tax, penalty, or interest, the comptroller may sell security deposited under this subchapter.  A sale shall be public and notice of the sale may be given personally or by mail to the person who deposited the security.(b)  If the notice is given by mail, the comptroller may send it to the last known address appearing in the records of the comptroller.(c)  Subject to the requirement of additional security required by Section 151.260 of this code, the comptroller shall return to the depositor any security remaining after the sale and after recovering the amount of tax, penalty, and interest due from the depositor.|Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.259 (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 G. Seller's and Retailer's Security|Section 151.259. Security Insufficient to Pay Tax

Sec. 151.259.  SECURITY INSUFFICIENT TO PAY TAX.  (a)  If payment of the tax due is not made and the forfeiture of the security does not satisfy the delinquency, the comptroller shall suspend or revoke the permit or registration of the taxpayer as provided by Section 151.203 of this code.(b)  If the permit or registration is suspended, the comptroller shall certify to the attorney general the amount of taxes, penalties, and interest delinquent under this chapter.(c)  A permit or registration revoked or suspended under this section may not be reinstated until all taxes, penalties, and interest have been paid and another security is filed with the comptroller.  The comptroller shall set the amount of the security subject only to the maximum amounts provided by Section 151.253(b) of this code.|Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.260 (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 G. Seller's and Retailer's Security|Section 151.260. Security Sufficient to Pay Tax

Sec. 151.260.  SECURITY SUFFICIENT TO PAY TAX.  (a)  If the security is forfeited in whole or in part and no delinquency remains, the comptroller shall demand from the person new or additional security to be filed before the expiration of 10 days after the date the notice of the demand is given.(b)  The amount of the new or additional security shall be set by the comptroller subject only to the maximum amounts as provided by Section 151.253(b) of this code.(c)  If the person fails to file the amount of the new or additional security before the expiration of the 10-day period, the comptroller shall suspend or revoke the permit or registration of the taxpayer as provided by Section 151.203 of this code and certify the name and address of the person to the attorney general.|Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.261 (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 G. Seller's and Retailer's Security|Section 151.261. Notice to Cities

Sec. 151.261.  NOTICE TO CITIES.  If a permit or registration is revoked or suspended under this subchapter, the comptroller shall notify the applicable city of any delinquency under the Local Sales and Use Tax Act.|Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.262 (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 G. Seller's and Retailer's Security|Section 151.262. Suits by Attorney General

Sec. 151.262.  SUITS BY ATTORNEY GENERAL.  (a)  The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the taxes imposed by this chapter if the person engages in that business and does not have a valid permit or retailer's registration issued to him by the comptroller for each place of business.(b)  The attorney general shall bring suit against a person whose name is certified to him under Section 151.259(b) of this code, the person's sureties, or both, to collect the amount of delinquent tax due.(c)  The attorney general may bring suit on a surety bond against the sureties without making the person who is the principal obligor a party to the suit.(d)  Venue for a suit under this section is in Travis County.|Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.301 (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 151.301. "Exempted From the Taxes Imposed by This Chapter"

Sec. 151.301.  "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER".  If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not subject to the sales tax imposed by Section 151.051 of this code or the use tax imposed by Section 151.101 of this code if the item meets the qualifications for exemption as provided in this subchapter;  and when an item is exempted from the taxes imposed by this chapter the receipts from its sale are excluded from the computation of the taxes.|Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.302 (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 151.302. Sales for Resale

Sec. 151.302.  SALES FOR RESALE.  (a)  The sale for resale of a taxable item is exempted from the taxes imposed by this chapter.(b)  Tangible personal property used to perform a taxable service is not considered resold unless the care, custody, and control of the tangible personal property is transferred to the purchaser of the service.(c)  Internal or external wrapping, packing, and packaging supplies used by a person in wrapping, packing, or packaging tangible personal property or in the performance of a service for the purpose of furthering the sale of the tangible personal property or the service may not be purchased by the person for resale.(d)  In this section, "wrapping," "packing," and "packaging supplies" include:(1)  wrapping paper, wrapping twine, bags, cartons, crates, crating material, tape, rope, rubber bands, labels, staples, glue, and mailing tubes;  and(2)  excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice, cotton batting, shirt boards, hay laths, and property used inside a package to shape, form, stabilize, preserve, or protect the contents.|Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 7, eff. Oct. 1, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.06.|
TX Tax Code § 151.3021 (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 151.3021. Packaging Supplies and Wrapping

Sec. 151.3021.  PACKAGING SUPPLIES AND WRAPPING.  (a)  In this section:(1)  "Laundry or dry cleaner" does not include coin- operated or other self-service garment cleaning facilities.(2)  "Wrapping, packing, and packaging supplies" means hangers, safety pins, pins, inventory tags, staples, boxes, paper wrappers, and plastic bags.(b)  Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business.|Added by Acts 2001, 77th Leg., ch. 1263, Sec. 17, eff. Oct. 1, 2001.|
TX Tax Code § 151.303 (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 151.303. Previously Taxed Items: Use Tax Exemption or Credit

Sec. 151.303.  PREVIOUSLY TAXED ITEMS:  USE TAX EXEMPTION OR CREDIT.  (a)  The storage, use, or other consumption of a taxable item the sale of which is subject to the sales tax is exempted from the use tax imposed by Subchapter D of this chapter.(b)  The storage, use, or other consumption of a taxable item on which the person storing, using, or consuming the item has paid a use tax is exempted from the use tax imposed by Subchapter D of this chapter.(c)  A taxpayer is entitled to a credit against the use tax imposed by Subchapter D of this chapter on a taxable item in an amount equal to the amount of any similar tax paid by the taxpayer in another state on the sale, purchase, or use of the taxable item if the state in which the tax was paid provides a similar credit for a taxpayer of this state.|Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.305 (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 151.305. Coin-Operated Machine Sales

Sec. 151.305.  COIN-OPERATED MACHINE SALES.  (a)  The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from the taxes imposed by this chapter:(1)  food or candy, other than beverages;(2)  chewing gum;  or(3)  toys and other items designed primarily to be used or played with by children.(b)  In this section, "bulk vending machine" means a vending machine that contains unsorted items and that dispenses at random an item or approximately equal quantities of items to the customer without selection of a particular item or type of item by the customer.|Added by Acts 1989, 71st Leg., ch. 1158, Sec. 1, eff. Oct. 1, 1989.  Amended by Acts 1999, 76th Leg., ch. 898, Sec. 1, eff. July 1, 1999.|
TX Tax Code § 151.3051 (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 151.3051. Sales Through Certain Vending Machines

Sec. 151.3051.  SALES THROUGH CERTAIN VENDING MACHINES.  (a)  The sale of tangible personal property through a vending machine is exempt from the taxes imposed by this chapter if:(1)  the sale is made by a nonprofit organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization in Section 501(c)(3) of that code;(2)  the machine is owned by the nonprofit organization; and(3)  the machine is stocked and maintained by individuals with special needs as part of an independent life skills and education program operated by the nonprofit organization.(b)  A nonprofit organization that makes a sale exempt from taxation under this section must maintain records demonstrating that the sale is eligible for the exemption.|Added by Acts 2015, 84th Leg., R.S., Ch. 772 (H.B. 2313), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 151.306 (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 151.306. Transfers of Common Interests in Property

Sec. 151.306.  TRANSFERS OF COMMON INTERESTS IN PROPERTY.  If an interest in tangible personal property is sold, under the terms of a good faith, bona fide contractual relationship, to another person who either before or after the sale owned or owns a joint or undivided interest in the property with the seller, and if the taxes imposed by this chapter have previously been paid on the tangible personal property, the tangible personal property is exempted from the taxes imposed by this chapter.|Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.3071 (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 151.3071. Installation of Certain Equipment for Export

Sec. 151.3071.  INSTALLATION OF CERTAIN EQUIPMENT FOR EXPORT.  Electronic audio equipment that is exempted from the taxes imposed by this chapter because it is purchased for use beyond the territorial limits of the United States does not become subject to the taxes imposed by this chapter solely because the equipment is installed in this state.|Added by Acts 1993, 73rd Leg., ch. 955, Sec. 3, eff. June 19, 1993.|
TX Tax Code § 151.308 (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 151.308. Items Taxed by Other Law

Sec. 151.308.  ITEMS TAXED BY OTHER LAW.  (a)  The following are exempted from the taxes imposed by this chapter:(1)  oil as taxed by Chapter 202;(2)  motor fuels and special fuels as defined, taxed, or exempted by Chapter 162;(3)  cement as taxed by Chapter 181;(4)  motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152, other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001;(5)  mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Subchapter B, Chapter 183, or the items are taxable by Subchapter B-1, Chapter 183;(6)  alcoholic beverages when sold to the holder of a private club registration permit or to the agent or employee of the holder of a private club registration permit if the holder or agent or employee is acting as the agent of the members of the club and if the beverages are to be served on the premises of the club;(7)  oil well service as taxed by Subchapter E, Chapter 191; and(8)  insurance premiums subject to gross premiums taxes.(b)  Natural gas is exempted under Subsection (a)(2) only to the extent that the gas is taxed as a motor fuel under Chapter 162.|Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 23, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 21;  Acts 1991, 72nd Leg., ch. 524, Sec. 1, eff. Sept. 1, 1991;  Acts 1991, 72nd Leg., ch. 705, Sec. 13, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 587, Sec. 13, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 1263, Sec. 18, eff. Oct. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 6, eff. September 1, 2009.Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 1, eff. September 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 1, eff. January 1, 2014.Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 7, eff. September 1, 2015.|
TX Tax Code § 151.309 (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 151.309. Governmental Entities

Sec. 151.309.  GOVERNMENTAL ENTITIES.  A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following governmental entities is exempted from the taxes imposed by this chapter:(1)  the United States;(2)  an unincorporated instrumentality of the United States;(3)  a corporation that is an agency or instrumentality of the United States and is wholly owned by the United States or by another corporation wholly owned by the United States;(4)  this state;(5)  a county, city, special district, or other political subdivision of this state;  or(6)  a state, or a governmental unit of a state that borders this state, but only to the extent that the other state or governmental unit exempts or does not impose a tax on similar sales of items to this state or a political subdivision of this state.|Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 719, Sec. 1, eff. July 1, 1993.|
TX Tax Code § 151.3101 (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 151.3101. Amusement Services Exemptions

Sec. 151.3101.  AMUSEMENT SERVICES EXEMPTIONS.  (a)  Amusement services are exempted from the taxes imposed by this chapter only if exclusively provided:(1)  by this state, a municipality, county, school district, special district, or other political subdivision of this state or the United States;(2)  in a place that:(A)  is designated as a Recorded Texas Historic Landmark by the Texas Historical Commission;  or(B)  is included in the National Register of Historic Places;(3)  by a nonprofit corporation or association, other than an entity described by Section 501(c)(7), Internal Revenue Code of 1986, if the proceeds do not go to the benefit of an individual except as a part of the services of a purely public charity;(4)  by a nonprofit corporation organized under the laws of this state for the purpose of encouraging agriculture by the maintenance of public fairs and exhibitions of livestock and no individual received a private benefit;  or(5)  by an educational, religious, law enforcement association, or charitable organization.(b)  A musical concert performance or other amusement that is not solely for educational purposes is not exclusively provided under Subsection (a)(1) if an entity listed in that subsection contracts with an entity not listed in that subsection for the provision of the amusement.(b-1)  An amusement service remains exclusively provided under Subsection (a)(3) or (5) if an entity described by Subsection (a)(3) or (5) contracts with another entity not listed in or described by Subsection (a) to provide touring theatrical productions:(1)  subject to a contract with the other entity for:(A)  a term of at least five years; and(B)  at least five presentations each year; and(2)  held at a location either owned by, or leased or licensed for a term of at least one year to, the contracting entity described by Subsection (a)(3) or (5).(c)  In this section:(1)  "Educational organization" includes an entity described by Section 61.003(8) or (15), Education Code.(2)  "Theatrical production" means a live staged play, musical play, opera, or ballet.(d)  An amusement service is exclusively provided under Subsection (a)(4) if the amusement service is provided at a "designated facility" defined in Section 334.401, Local Government Code, which is also a qualified project as defined in Section 351.1015(a)(5)(B) of this code.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 11, eff. Oct. 2, 1984.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 22;  Acts 1989, 71st Leg., ch. 744, Sec. 1, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.061;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.16, eff. Oct. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 229 (H.B. 1965), Sec. 1, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 543 (H.B. 3386), Sec. 1, eff. October 1, 2019.|
TX Tax Code § 151.3102 (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 151.3102. Sale by Nonprofit Organization at County Fair

Sec. 151.3102.  SALE BY NONPROFIT ORGANIZATION AT COUNTY FAIR.  (a)  The sale of a taxable item is exempt from the taxes imposed by this chapter if:(1)  the seller or retailer is a county fair association or another nonprofit organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization in Section 501(c)(3) of that code;(2)  the sale takes place at a county fair operated by a county fair association on property owned by the county; and(3)  the purchaser is a person attending or participating in the fair.(b)  In this section:(1)  "County fair association" means an organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization in Section 501(c)(3) of that code and that organizes a county fair that is primarily for the exhibition of local horticultural or agricultural products or livestock. The term does not include:(A)  an association that holds a license issued after January 1, 2001, under Subtitle A-1, Title 13, Occupations Code (Texas Racing Act); or(B)  an association that organizes events other than a county fair, including an exhibition of arts and crafts or a state fair.(2)  "Livestock" includes turkeys, domesticated fowl, cows, sheep, swine, horses, mules, donkeys, and goats. The term does not include domesticated animals such as dogs, cats, guinea pigs, hamsters, or other similar animals.|Added by Acts 2019, 86th Leg., R.S., Ch. 318 (H.B. 2684), Sec. 1, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 285 (H.B. 3799), Sec. 1, eff. October 1, 2021.|