reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.009. "Tangible Personal Property"

Sec. 151.009.  "TANGIBLE PERSONAL PROPERTY".  "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, and, for the purposes of this chapter, the term includes a computer program and a telephone prepaid calling card.
Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 2, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 11;  Acts 1997, 75th Leg., ch. 1040, Sec. 16, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.010. Taxable Item

Sec. 151.010.  TAXABLE ITEM.  "Taxable item" means tangible personal property and taxable services.  Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.
Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984;  Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.0101. "Taxable Services"

Sec. 151.0101.  "TAXABLE SERVICES".  (a)  "Taxable services" means:
(1)  amusement services;
(2)  cable television services;
(3)  personal services;
(4)  motor vehicle parking and storage services;
(5)  the repair, remodeling, maintenance, and restoration of tangible personal property, except:
(A)  aircraft;
(B)  a ship, boat, or other vessel, other than:
(i)  a taxable boat or motor as defined by Section 160.001;
(ii)  a sports fishing boat;  or
(iii)  any other vessel used for pleasure;
(C)  the repair, maintenance, and restoration of a motor vehicle;  and
(D)  the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service;
(6)  telecommunications services;
(7)  credit reporting services;
(8)  debt collection services;
(9)  insurance services;
(10)  information services;
(11)  real property services;
(12)  data processing services;
(13)  real property repair and remodeling;
(14)  security services;
(15)  telephone answering services;
(16)  Internet access service;  and
(17)  a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.
(b)  The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 2, eff. Oct. 2, 1984.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 3, eff. Oct. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 12;  Acts 1989, 71st Leg., ch. 1249, Sec. 1, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.021(a);  Acts 1999, 76th Leg., ch. 394, Sec. 2, eff. Oct. 1, 1999;  Acts 1999, 76th Leg., ch. 405, Sec. 54, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1420, Sec. 18.008, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.0102. "Telephone Answering Services"

Sec. 151.0102.  "TELEPHONE ANSWERING SERVICES".  "Telephone answering services" means the receiving and relaying of telephone messages by a human operator.  The term does not include the automated receiving and relaying of telephone messages included within the definition of "telecommunications services" under Section 151.0103.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.031.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.0103. Telecommunications Services

Sec. 151.0103.  TELECOMMUNICATIONS SERVICES.  (a)  For the purposes of this title only, "telecommunications services" means the electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.  The term does not include:
(1)  the storage of data or information for subsequent retrieval or the processing, or reception and processing, of data or information intended to change its form or content;
(2)  the sale or use of a telephone prepaid calling card;
(3)  Internet access service; or
(4)  a pay telephone coin sent-paid telephone call.
(b)  The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin.
Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 17, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 394, Sec. 3, eff. Oct. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1199 (H.B. 1459), Sec. 1, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.01032. "Telephone Prepaid Calling Card"

Sec. 151.01032.  "TELEPHONE PREPAID CALLING CARD".  "Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated.  The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less.
Added by Acts 1997, 75th Leg., ch. 1040, Sec. 15, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.0104. Telephone Company

Sec. 151.0104.  TELEPHONE COMPANY.  For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges for its use.
Added by Acts 1985, 69th Leg., ch. 206, Sec. 4, eff. Oct. 1, 1985.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 13.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.011. "Use" and "Storage"

Sec. 151.011.  "USE" AND "STORAGE".  (a)  Except as provided by Subsection (c) of this section, "use" means the exercise of a right or power incidental to the ownership of tangible personal property over tangible personal property, including tangible personal property other than printed material that has been processed, fabricated, or manufactured into other property or attached to or incorporated into other property transported into this state, and, except as provided by Section 151.056(b) of this code, includes the incorporation of tangible personal property into real estate or into improvements of real estate whether or not the real estate is subsequently sold.
(b)  With respect to a taxable service, "use" means the derivation in this state of direct or indirect benefit from the service.
(c)  "Use" does not include the sale of tangible personal property or a taxable service in the regular course of business, the transfer of a taxable service as an integral part of the transfer of tangible personal property in the regular course of business, or the transfer of tangible personal property as an integral part of the transfer of a taxable service in the regular course of business.
(d)  Except as provided by Subsection (e) of this section, "storage" means the keeping or retaining for any purpose in this state of tangible personal property sold by a retailer.
(e)  "Storage" does not include the keeping or retaining of tangible personal property for sale in the regular course of business.
(f)  Neither "use" nor "storage" includes the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of:
(1)  transporting the property outside the state for use solely outside the state;  or
(2)  processing, fabricating, or manufacturing the property into other property or attaching the property to or incorporating the property into other property to be transported outside the state for use solely outside the state.
Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 14;  Acts 1989, 71st Leg., ch. 323, Sec. 1, eff. Oct. 1, 1989;  Acts 2003, 78th Leg., ch. 1310, Sec. 97, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter A. General Provisions › Section 151.012. Effective Date of Tax Rate Changes

Sec. 151.012.  EFFECTIVE DATE OF TAX RATE CHANGES.  (a)  A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar quarter.
(b)  If the performance of a taxable service begins before the effective date of a change in the tax rate and the performance will not be completed until after that effective date, the change in the tax rate applies to the first billing period for the service performed on or after that effective date.
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 98, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.021. Employees

Sec. 151.021.  EMPLOYEES.  The comptroller may employ accountants, auditors, investigators, assistants, and clerks for the administration of this chapter and may delegate to employees the authority to conduct hearings, prescribe rules, and perform other duties required by this chapter.
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.022. Retroactive Effect of Rules

Sec. 151.022.  RETROACTIVE EFFECT OF RULES.  The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.023. Investigations and Audits

Sec. 151.023.  INVESTIGATIONS AND AUDITS.  (a)  The comptroller, or another person authorized by the comptroller in writing, may examine, copy, and photograph the books, records, papers, and equipment of a person who sells taxable items or of a person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of the person's report or to determine the amount of tax that may be required to be paid if no report has been filed.
(b)  For the purpose of determining the amount of tax collected and payable to the state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller or a person authorized by the comptroller may:
(1)  inspect at any time during business hours any business premises where a taxable event has occurred and examine, copy, and photograph the books, returns, records, papers, and equipment relating to the conduct in question;  and
(2)  require by delivery of written notice to the taxpayer or to an employee, representative, or agent of the taxpayer that, not later than the 10th working day after the date the notice is delivered, the taxpayer produce to an agent or designated representative of the comptroller for inspection the books, records, papers, and returns relating to the taxable activity stated in the notice.
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 9, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.0231. Managed Audits

Sec. 151.0231.  MANAGED AUDITS.  (a)  In this section, "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information to determine a taxpayer's liability for tax under this chapter.
(b)  A managed audit may be limited to certain categories of liability under this chapter, including tax on:
(1)  sales of one or more types of taxable items;
(2)  purchases of assets;
(3)  purchases of expense items;
(4)  purchases under a direct payment permit;  or
(5)  any other category specified in an agreement authorized by this section.
(c)  The comptroller may, in a written agreement, authorize a taxpayer to conduct a managed audit under this section.  The agreement must:
(1)  be signed by an authorized representative of the comptroller and the taxpayer;  and
(2)  specify the period to be audited and the procedure to be followed.
(d)  In determining whether to authorize a managed audit, the comptroller may consider, in addition to other factors the comptroller considers relevant:
(1)  the taxpayer's history of tax compliance;
(2)  the amount of time and resources the taxpayer has available to dedicate to the audit;
(3)  the extent and availability of the taxpayer's records;  and
(4)  the taxpayer's ability to pay any expected liability.
(e)  The decision to authorize or not authorize a managed audit rests solely with the comptroller.
(f)  The comptroller may examine records and perform reviews that the comptroller determines are necessary before the audit is finalized to verify the results of the audit.
(g)  Unless the audit or information reviewed by the comptroller under Subsection (f) discloses fraud or wilful evasion of the tax, the comptroller may not assess a penalty and may waive all or part of the interest that would otherwise accrue on any amount identified to be due in a managed audit.  This subsection does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax but that was not remitted to this state.
(h)  Except as provided by Section 111.104(f), the taxpayer is entitled to a refund of any tax overpayment disclosed by a managed audit under this section.
Added by Acts 1999, 76th Leg., ch. 457, Sec. 1, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.024. Persons Who May Be Regarded as Retailers

Sec. 151.024.  PERSONS WHO MAY BE REGARDED AS RETAILERS.  If the comptroller determines that it is necessary for the efficient administration of this chapter to regard a salesman, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom he operates or from whom he obtains the tangible personal property that he sells, whether or not the sale is made in his own behalf or for the dealer, distributor, supervisor, or employer, the comptroller may so regard the salesman, representative, peddler, or canvasser, and may regard the dealer, distributor, supervisor, or employer as a retailer or seller for the purpose of this chapter.
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.0241. Persons Performing Disaster- or Emergency-Related Work

Sec. 151.0241.  PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK.  (a)  In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.
(b)  An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.
Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.025. Records Required to Be Kept

Sec. 151.025.  RECORDS REQUIRED TO BE KEPT.  (a)  All sellers and all other persons storing, using, or consuming in this state a taxable item purchased from a retailer shall keep the following records in the form the comptroller requires:
(1)  records of all gross receipts, including documentation in the form of receipts, shipping manifests, invoices, and other pertinent papers, from each sale, rental, lease, taxable service, and taxable labor transaction occurring during each reporting period;
(2)  records in the form of receipts, shipping manifests, invoices, and other pertinent papers of all purchases of taxable items from every source made during each reporting period;
(3)  records in the form of receipts, shipping manifests, invoices, and other pertinent papers that substantiate each claimed deduction or exclusion authorized by law; and
(4)  records in the form of sales receipts, invoices, or other equivalent records showing all sales and use tax, and any money represented to be sales and use tax, received or collected on each sale, rental, lease, or service transaction during each reporting period.
(b)  A record required by Subsection (a) shall be kept for not less than four years from the date that it is made unless:
(1)  the comptroller authorizes in writing its destruction at an earlier date; or
(2)  Section 111.0041 requires that the record be kept for a longer period.
(c)  Repealed by Acts 2003, 78th Leg., ch. 1310, Sec. 121(26) and Acts 2003, 78th Leg., ch. 209, Sec. 86(b).
(d)  If any nontaxable charges are combined with and not separately stated from taxable telecommunications service charges on the customer bill or invoice of a provider of telecommunications services, the combined charge is subject to tax unless the provider can identify the portion of the charges that are nontaxable through the provider's books and records kept in the regular course of business.  If the nontaxable charges cannot reasonably be identified, the charges from the sale of both nontaxable services and taxable telecommunications services are attributable to taxable telecommunications services.  The provider of telecommunications services has the burden of proving nontaxable charges.
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 5, eff. Oct. 1, 1985;  Acts 2001, 77th Leg., ch. 442, Sec. 10, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1310, Sec. 99, 121(26), eff. July 1, 2003;  Acts 2003, 78th Leg., ch. 209, Sec. 86(a), (b), eff. Oct. 1, 2003.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 14, eff. September 1, 2011.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.05, eff. October 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.026. Out-of-State Records

Sec. 151.026.  OUT-OF-STATE RECORDS.  A taxpayer is entitled to keep or store the taxpayer's records outside this state.  If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.
Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.027. Confidentiality of Tax Information

Sec. 151.027.  CONFIDENTIALITY OF TAX INFORMATION.  (a)  Information in or derived from a record, report, or other instrument required to be furnished under this chapter is confidential and not open to public inspection, except for information set forth in a lien filed under this title or a permit issued under this chapter to a seller and except as provided by Subsection (c) of this section.
(b)  Information secured, derived, or obtained during the course of an examination of a taxpayer's books, records, papers, officers, or employees, including the business affairs, operations, profits, losses, and expenditures of the taxpayer, is confidential and not open to public inspection except as provided by Subsection (c) of this section.
(c)  This section does not prohibit:
(1)  the examination of information, if authorized by the comptroller, by another state officer or law enforcement officer, by a tax official of another state, by a tax official of the United Mexican States, or by an official of the United States if a reciprocal agreement exists;
(2)  the delivery to a taxpayer, or a taxpayer's authorized representative, of a copy of a report or other paper filed by the taxpayer under this chapter;
(3)  the publication of statistics classified to prevent the identification of a particular report or items in a particular report;
(4)  the use of records, reports, or information secured, derived, or obtained by the attorney general or the comptroller in an action under this chapter against the same taxpayer who furnished the information;
(5)  the delivery to a successor, receiver, executor, administrator, assignee, or guarantor of a taxpayer of information about items included in the measure and amounts of any unpaid tax or amounts of tax, penalties, and interest required to be collected;
(6)  the delivery of information to a municipality, county, or other local governmental entity in accordance with Section 321.3022, 322.2022, or 323.3022; or
(7)  the release of information in or derived from a record, report, or other instrument required to be furnished under this chapter by a governmental body, as that term is defined in Section 552.003, Government Code.
Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 351, Sec. 3, eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 69, eff. Oct. 1, 1995;  Acts 1999, 76th Leg., ch. 1218, Sec. 3, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636), Sec. 1, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter B. Administration and Records › Section 151.029. Remedies Not Exclusive

Sec. 151.029.  REMEDIES NOT EXCLUSIVE.  An action taken by the comptroller or the attorney general under this chapter is not an election to pursue one remedy to the exclusion of any other remedy authorized by this chapter.
Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter C. Imposition and Collection of Sales Tax › Section 151.051. Sales Tax Imposed

Sec. 151.051.  SALES TAX IMPOSED.  (a)  A tax is imposed on each sale of a taxable item in this state.
(b)  The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.
Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.
For expiration of this section, see Subsection (d).
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter C. Imposition and Collection of Sales Tax › Section 151.0515. Texas Emissions Reduction Plan Surcharge

Sec. 151.0515.  TEXAS EMISSIONS REDUCTION PLAN SURCHARGE.  (a)  In this section, "equipment" includes all off-road, heavy-duty diesel equipment, other than implements of husbandry used solely for agricultural purposes, including:
(1)  pavers;
(2)  tampers/rammers;
(3)  plate compactors;
(4)  concrete pavers;
(5)  rollers;
(6)  scrapers;
(7)  paving equipment;
(8)  surface equipment;
(9)  signal boards/light plants;
(10)  trenchers;
(11)  bore/drill rigs;
(12)  excavators;
(13)  concrete/industrial saws;
(14)  cement and mortar mixers;
(15)  cranes;
(16)  graders;
(17)  off-highway trucks;
(18)  crushing/processing equipment;
(19)  rough terrain forklifts;
(20)  rubber tire loaders;
(21)  rubber tire tractors/dozers;
(22)  tractors/loaders/backhoes;
(23)  crawler tractors/dozers;
(24)  skid steer loaders;
(25)  off-highway tractors;
(26)  Dumpsters/tenders;  and
(27)  mining equipment.
(b)  In each county in this state, a surcharge is imposed on the retail sale, lease, or rental of new or used equipment in an amount equal to 1.5 percent of the sale price or the lease or rental amount.
(b-1)  In each county in this state, a surcharge is imposed on the storage, use, or other consumption in this state of new or used equipment.  The surcharge is at the same percentage rate as is provided by Subsection (b) on the sales price or the lease or rental amount of the equipment.
(c)  The surcharge shall be collected at the same time and in the same manner and shall be administered and enforced in the same manner as the tax imposed under this chapter. The comptroller shall adopt any additional procedures needed for the collection, administration, and enforcement of the surcharge authorized by this section and shall deposit all remitted surcharges to the credit of the Texas emissions reduction plan fund.
(d)  This section expires on the last day of the state fiscal biennium during which the Texas Commission on Environmental Quality publishes in the Texas Register the notice required by Section 382.037, Health and Safety Code.
Added by Acts 2001, 77th Leg., ch. 967, Sec. 2, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 21, eff. July 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481), Sec. 17, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 2.13, eff. June 8, 2007.
Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796), Sec. 18, eff. September 1, 2009.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 35, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745), Sec. 2.01, eff. August 30, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 151 - Limited Sales, Excise, and Use Tax › Subchapter C. Imposition and Collection of Sales Tax › Section 151.052. Collection by Retailer

Sec. 151.052.  COLLECTION BY RETAILER.  (a)  Except as provided by Subsection (d), a seller who makes a sale subject to the sales tax imposed by this chapter shall add the amount of the tax to the sales price, and when the amount of the tax is added:
(1)  it becomes a part of the sales price;
(2)  it is a debt of the purchaser to the seller until paid;  and
(3)  if unpaid, it is recoverable at law in the same manner as the original sales price.
(b)  The owner or former owner of tangible personal property, a factor of the owner or former owner, or an agent of the owner, former owner, or factor shall collect the sales tax and add the amount of the tax to the sales price of the tangible personal property if the person delivers the property to a consumer in this state or to another person for redelivery to a consumer in this state under a sale of the property that is not a sale for resale and that is made by a seller not engaged in business in this state.
(c)  When several taxable items are sold together and at the same time, the sales tax is determined on the sum of the sales prices of the items sold exclusive of any item the sale of which is exempted by this chapter.
(d)  For purposes of the printer's tax collection duty, it is presumed that printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, and that are either produced at a printer's facility in this state or purchased in this state are for use in Texas and the printer must collect the tax imposed under this chapter.  In order to overcome this presumption a purchaser of printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, is required to issue an exemption certificate to the printer if the printed materials are for distribution to both in-state and out-of-state recipients.  The certificate must contain the statement that the printed materials are for multistate use and that the purchaser agrees to pay to this state all taxes that are or may become due to the state on the taxable items purchased under the exemption certificate.  In this subsection, "printed materials" is defined to be materials that are produced by web offset or rotogravure printing processes.  A printer is relieved of the obligation of collecting the taxes imposed by this chapter on printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, but is required to file a report as provided by Section 151.407.
Acts 1981, 67th Leg., p. 1550, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 397, Sec. 1, eff. Sept. 1, 2001.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.