reglab/housing_qa huggingface dataset:
TX Tax Code § 151.326 (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 151.326. Clothing and Footwear for Limited Period

Sec. 151.326.  CLOTHING AND FOOTWEAR FOR LIMITED PERIOD.  (a)  The sale of an article of clothing or footwear designed to be worn on or about the human body is exempted from the taxes imposed by this chapter if:(1)  the sales price of the article is less than $100; and(2)  the sale takes place during a period beginning at 12:01 a.m. on the Friday before the 15th day preceding the uniform date prescribed by Section 25.0811(a), Education Code, without regard to any exception authorized by that section, before which a school district may not begin instruction for the school year, and ending at 12 midnight on the following Sunday.(b)  This section does not apply to:(1)  any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed;(2)  accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing; and(3)  the rental of clothing or footwear.|Added by Acts 1999, 76th Leg., ch. 394, Sec. 7, eff. June 3, 1999.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 121(27), eff. Oct. 1, 2003.Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 10(a), eff. June 15, 2007.Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 7, eff. June 15, 2007.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 33.01, eff. September 28, 2011.Acts 2013, 83rd Leg., R.S., Ch. 525 (S.B. 485), Sec. 1, eff. June 14, 2013.|
TX Tax Code § 151.327 (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 151.327. School Supplies and School Backpacks Before Start of School

Sec. 151.327.  SCHOOL SUPPLIES AND SCHOOL BACKPACKS BEFORE START OF SCHOOL.  (a)  In this section:(1)  "Backpack" means a messenger bag, book bag, or a pack with straps that a person wears on the person's back, including a backpack with wheels if the backpack can also be worn on the back.  The term does not include an item that is commonly considered luggage, a briefcase, an athletic bag, a duffle bag, a gym bag, a computer bag, a purse, or a framed backpack.(2)  "School supply" has the meaning assigned by the Streamlined Sales and Use Tax Agreement adopted November 12, 2002, including all amendments made to the agreement on or before December 14, 2006.(a-1)  The sale or storage, use, or other consumption of a school supply or a school backpack is exempted from the taxes imposed by this chapter if the school supply or backpack is purchased:(1)  for use by a student in a public or private elementary or secondary school;(2)  during the period described by Section 151.326(a)(2); and(3)  for a sales price of less than $100.(b)  A retailer is not required to obtain an exemption certificate stating that school supplies or school backpacks are purchased for use by students in a public or private elementary or secondary school unless the school supplies or backpacks are purchased in a quantity that indicates that the school supplies or backpacks are not purchased for use by students in a public or private elementary or secondary school.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 10(b), eff. June 15, 2007.Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 8, eff. June 15, 2007.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1126 (H.B. 1801), Sec. 1, eff. July 1, 2009.|
TX Tax Code § 151.329 (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 151.329. Certain Ships and Ship Equipment

Sec. 151.329.  CERTAIN SHIPS AND SHIP EQUIPMENT.  The following items are exempted from the taxes imposed by this chapter:(1)  materials, equipment, and machinery that enter into and become component parts of a ship or vessel that is of eight or more tons displacement and is:(A)  used exclusively and directly in a commercial enterprise, including commercial fishing;  or(B)  used commercially as a vessel for pleasure fishing by individuals as paying passengers on the vessel;(2)  a ship or vessel of eight or more tons displacement, that is used exclusively and directly in a commercial enterprise and is sold by the vessel's builder;(3)  materials and labor used in repairing, renovating, or converting a ship or vessel that is of eight or more tons displacement and that is used exclusively and directly in a commercial enterprise;  (4)  materials and supplies purchased by the owner or operator of a ship or vessel operating exclusively in foreign or interstate coastal commerce if the materials and supplies:(A)  are loaded on the ship or vessel and used in the maintenance and operation of the ship or vessel;  or(B)  enter into and become component parts of the ship or vessel;  and(5)  materials and supplies purchased by a person providing stevedoring services for a ship or vessel operating exclusively in foreign or interstate coastal commerce if the materials and supplies are loaded aboard the ship or vessel and are not removed before the departure of the ship or vessel.|Acts 1981, 67th Leg., p. 1568, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 230, Sec. 1, eff. July 1, 1995.|
TX Tax Code § 151.3291 (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 151.3291. Boats and Boat Motors

Sec. 151.3291.  BOATS AND BOAT MOTORS.  (a)  The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.(b)  In this section, "taxable boat or motor" has the meaning assigned by Section 160.001.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.|
TX Tax Code § 151.331 (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 151.331. Rolling Stock; Train Fuel and Supplies

Sec. 151.331.  ROLLING STOCK;  TRAIN FUEL AND SUPPLIES.  (a)  Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter.(b)  Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.|Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 1025, Sec. 1, eff. Oct. 1, 1995.|
TX Tax Code § 151.332 (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 151.332. Certain Sales by Senior Citizen Organizations

Sec. 151.332.  CERTAIN SALES BY SENIOR CITIZEN ORGANIZATIONS.  (a)  There are exempted from the sales tax imposed by Subchapter C of this chapter  the receipts from the sale of tangible personal property that has been manufactured, produced, made, or assembled exclusively by a person 65 years old or older and that is sold at a qualified sale.  A sale under this section qualifies for the exemption only if it is made as a part of a fund-raising drive held or sponsored by a nonprofit organization created for the sole purpose of providing assistance to elderly persons.  All of the net proceeds derived from sales made during the fund-raising drive must go to the organization, to the persons who manufactured, produced, made, or assembled the items sold, or to both.  An organization created for the purpose of providing assistance to the elderly is entitled to conduct not more than four separate tax exempt fund-raising drives during each calendar year, and the aggregate number of days during a calendar year during which one or more tax exempt fund-raising drives may be held by the organization is 20.  Any sale occurring after the end of the fourth separate fund-raising drive in a calendar year or after the 20th day on which a fund-raising drive is held in a calendar year is not exempted by this section.(b)  There are exempted from the taxes imposed by this chapter the use, storage, or other consumption in this state of tangible personal property by a purchaser at a sale exempted by this section.|Added by Acts 1981, 67th Leg., p. 2771, ch. 752, Sec. 7(b), eff. Jan. 1, 1982.|
TX Tax Code § 151.333 (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 151.333. Energy-Efficient Products

Sec. 151.333.  ENERGY-EFFICIENT PRODUCTS.  (a)  In this section, "energy-efficient product" means a product that has been designated as an Energy Star qualified product under the Energy Star program jointly operated by the United States Environmental Protection Agency and the United States Department of Energy.(b)  This section applies only to the following energy-efficient products:(1)  an air conditioner the sales price of which does not exceed $6,000;(2)  a clothes washer;(3)  a ceiling fan;(4)  a dehumidifier;(5)  a dishwasher;(6)  an incandescent or fluorescent lightbulb;(7)  a programmable thermostat; and(8)  a refrigerator the sales price of which does not exceed $2,000.(c)  The sale of an energy-efficient product to which this section applies 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 preceding the last Monday in May (Memorial Day) and ending at 11:59 p.m. on the last Monday in May.|Added by Acts 2007, 80th Leg., R.S., Ch. 939 (H.B. 3693), Sec. 16, eff. September 1, 2007.|
TX Tax Code § 151.3335 (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 151.3335. Water-Efficient Products

Sec. 151.3335.  WATER-EFFICIENT PRODUCTS.  (a)  In this section:(1)  "Water-conserving product":(A)  means tangible personal property that:(i)  is used on private residential property and is not used for business or trade; and(ii)  when used or planted in an outdoor residential property, may result in:(a)  water conservation or groundwater retention;(b)  water table recharge; or(c)  a decrease in ambient air temperature that limits water evaporation; and(B)  includes:(i)  a soaker or drip-irrigation hose;(ii)  a moisture control for a sprinkler or irrigation system;(iii)  mulch;(iv)  a rain barrel or an alternative rain and moisture collection system; and(v)  a permeable ground cover surface that allows water to reach underground basins, aquifers, or water collection points.  "WaterSense product" means a product that has been designated as a WaterSense certified product under the WaterSense program operated by the United States Environmental Protection Agency, or a similar successor program.(b)  The sale of a water-conserving product or WaterSense product is exempted from the taxes imposed by this chapter if the sale takes place during the period described by Section 151.333(c).|Added by Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356), Sec. 1, eff. October 1, 2015.|
TX Tax Code § 151.334 (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 151.334. Components of Tangible Personal Property Used in Connection With Sequestration of Carbon Dioxide

Sec. 151.334.  COMPONENTS OF TANGIBLE PERSONAL PROPERTY USED IN CONNECTION WITH SEQUESTRATION OF CARBON DIOXIDE.  Components of tangible personal property used in connection with an advanced clean energy project, as defined by Section 382.003, Health and Safety Code, or a clean energy project, as defined by Section 120.001, Natural Resources Code, are exempted from the taxes imposed by this chapter if:(1)  the components are installed to capture carbon dioxide from an anthropogenic emission source, transport or inject carbon dioxide from such a source, or prepare carbon dioxide from such a source for transportation or injection; and(2)  the carbon dioxide is sequestered in this state:(A)  as part of an enhanced oil recovery project that qualifies for a tax rate reduction under Section 202.0545, as provided by Subsection (c) of that section; or(B)  in a manner and under conditions that create a reasonable expectation that at least 99 percent of the carbon dioxide will remain sequestered from the atmosphere for at least 1,000 years.|Added by Acts 2009, 81st Leg., R.S., Ch. 1109 (H.B. 469), Sec. 4, eff. September 1, 2009.|
TX Tax Code § 151.336 (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 151.336. Certain Coins and Precious Metals

Sec. 151.336.  CERTAIN COINS AND PRECIOUS METALS.   The sale of gold, silver, or numismatic coins or of platinum, gold, or silver bullion is exempted from the taxes imposed by this chapter.|Added by Acts 1989, 71st Leg., ch. 231, Sec. 7, eff. Aug. 28, 1989.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 844 (H.B. 78), Sec. 1, eff. October 1, 2013.|
TX Tax Code § 151.337 (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 151.337. Sales by or to Indian Tribes

Sec. 151.337.  SALES BY OR TO INDIAN TRIBES.  (a)  A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter.(b)  A taxable item sold, leased, or rented by a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter if the item is:(1)  made by a member of the Indian tribe;(2)  a cultural artifact of the Indian tribe;  and(3)  sold at a location within the boundaries of a reservation or of trust land held by such an Indian tribe.(c)  The storage, use, or consumption of a taxable item acquired in a transaction exempted by Subsection (b) of this section is exempted from the use tax imposed by Subchapter D of this chapter  until the item is resold or subsequently transferred.|Added by Acts 1983, 68th Leg., p. 4870, ch. 859, Sec. 2, eff. Sept. 1, 1983.  Amended by Acts 1985, 69th Leg., ch. 717, Sec. 11, eff. Sept. 1, 1985.|
TX Tax Code § 151.338 (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 151.338. Environment and Conservation Services

Sec. 151.338.  ENVIRONMENT AND CONSERVATION SERVICES.  (a)  Subject to Subsections (b) and (c), labor to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if:(1)  the repair, remodeling, maintenance, or restoration is required by statute, ordinance, order, rule, or regulation of any commission, agency, court, or political, governmental, or quasi-governmental entity in order to protect the environment or to conserve energy; and(2)  the charge for the labor is itemized separately from the charge for materials furnished.(b)  The exemption provided by Subsection (a) does not apply to the charge for materials furnished by the service provider to the purchaser as part of the service.(c)  Sixty-five percent of a lump-sum charge for labor and materials to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if: (1)  the repair, remodeling, maintenance, or restoration is required under the circumstances described by Subsection (a)(1); and(2)  the labor and materials are purchased for a health care facility, as defined by Section 108.002, Health and Safety Code, or for an oncology center.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 16, eff. Oct. 2, 1984.Amended by: Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 4, eff. June 10, 2019.|
TX Tax Code § 151.339 (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 151.339. Preexisting Contracts and Bids

Sec. 151.339.  PREEXISTING CONTRACTS AND BIDS.  The receipts from the sale, use, or rental of and the storage, use, or consumption in this state of taxable services are exempt from the tax imposed by this chapter, if:(1)  the services are used for the performance of a written contract entered into prior to the date this chapter takes effect if the contract is not subject to change or modification by reason of the tax;  or(2)  the services are used pursuant to an obligation of a bid or bids submitted prior to the date this chapter takes effect if the bid or bids may not be withdrawn, modified, or changed by reason of the tax imposed by this chapter;  and(3)  if notice of a contract or bid on which an exemption is to be claimed is given by the taxpayer to the comptroller within 60 days from the date this chapter takes effect.The exemption provided by this section shall have no effect after September 30, 1987.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 18, eff. Oct. 2, 1984.|
TX Tax Code § 151.340 (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 151.340. Official State Coin

Sec. 151.340.  OFFICIAL STATE COIN.  Official state coins produced under Section 11.05, State Purchasing and General Services Act (Article 601b, Vernon's Texas Civil Statutes), are exempted from the taxes imposed by this chapter.|Added by Acts 1987, 70th Leg., ch. 910, Sec. 2, eff. Aug. 31, 1987.|
TX Tax Code § 151.341 (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 151.341. Items Sold to or Used by Development Corporations

Sec. 151.341.  ITEMS SOLD TO OR USED BY DEVELOPMENT CORPORATIONS.  (a)  A taxable item sold, leased, or rented to or stored, used, or consumed by a nonprofit corporation formed under the Development Corporation Act (Subtitle C1, Title 12, Local Government Code), is exempted from the taxes imposed by this chapter if the item is for the exclusive use and benefit of the nonprofit corporation.(b)  The exemption provided by this section does not apply to an item that is a project or a part of a project that is to be leased, sold, or lent by the nonprofit corporation.|Added by Acts 1983, 68th Leg., p. 1038, ch. 235, art. 7, Sec. 1(a), eff. Sept. 1, 1983.  Renumbered from Sec. 151.333 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(52), eff. Sept. 1, 1987.Amended by: Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.71, eff. April 1, 2009.|
TX Tax Code § 151.3415 (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 151.3415. Items Sold to or Used to Construct, Maintain, Expand, Improve, Equip, or Renovate Media Production Facilities at Media Production Locations; Report

Sec. 151.3415.  ITEMS SOLD TO OR USED TO CONSTRUCT, MAINTAIN, EXPAND, IMPROVE, EQUIP, OR RENOVATE MEDIA PRODUCTION FACILITIES AT MEDIA PRODUCTION LOCATIONS; REPORT.  (a)  In this section, "qualified person" and "qualified media production location" have the meanings assigned by Section 485A.002, Government Code.(b)  The sale, lease, or rental of a taxable item to a qualified person is exempted from the taxes imposed by this chapter for a maximum of two years if the item is used:(1)  for the construction, maintenance, expansion, improvement, or renovation of a media production facility at a qualified media production location;(2)  to equip a media production facility at a qualified media production location; or(3)  for the renovation of a building or facility at a qualified media production location that is to be used exclusively as a media production facility.(c)  A qualified person shall submit an annual report to the comptroller regarding the sale, lease, or rental of taxable items for which a tax exemption is granted to the qualified person under this section.  The report must be in the form and manner prescribed by the comptroller.(d)  The comptroller shall share information from reports submitted under Subsection (c), on request, with the Music, Film, Television, and Multimedia Office within the office of the governor.|Added by Acts 2009, 81st Leg., R.S., Ch. 1390 (S.B. 1929), Sec. 2, eff. September 1, 2009.|
TX Tax Code § 151.342 (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 151.342. Agribusiness Items

Sec. 151.342.  AGRIBUSINESS ITEMS.  (a)  There are exempted from the tax imposed by this chapter bins used exclusively as containers in transporting fruit or vegetables from the field or place of harvest to a location where the items are processed, packaged, or marketed.(b)  There are exempted from the tax imposed by this chapter poultry cages used exclusively as containers in transporting poultry from a poultry farm to a location where the poultry is processed, packaged, or marketed.|Added by Acts 1983, 68th Leg., p. 5052, ch. 913, Sec. 1, eff. Aug. 29, 1983.  Renumbered from Sec. 151.333 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(52), eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 19, eff. Oct. 1, 1995.|
TX Tax Code § 151.343 (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 151.343. Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations

Sec. 151.343.  ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS.  The sale, including the acceptance of a fee for adoption, of an animal by a nonprofit animal shelter, as that term is defined by Section 823.001, Health and Safety Code, or a nonprofit animal welfare organization, as that term is defined by Section 821.021, Health and Safety Code, is exempted from the taxes imposed by this chapter.|Added by Acts 1999, 76th Leg., ch. 247, Sec. 1, eff. July 1, 1999.Amended by: Acts 2021, 87th Leg., R.S., Ch. 293 (S.B. 197), Sec. 1, eff. October 1, 2021.|
TX Tax Code § 151.344 (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 151.344. Post Exchanges on State Military Property

Sec. 151.344.  POST EXCHANGES ON STATE MILITARY PROPERTY.  (a)  A taxable item sold, leased, or rented to, or stored, used, or consumed by, a post exchange under Section 437.110, Government Code, is exempt from the taxes imposed by this chapter.(b)  A taxable item sold, leased, or rented by a post exchange under Section 437.110, Government Code, is exempt from the taxes imposed by this chapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1110 (S.B. 1732), Sec. 2, eff. June 17, 2011.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1217 (S.B. 1536), Sec. 3.21, eff. September 1, 2013.|