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 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to an obligation of a bid or bids submitted prior to the date this chapter takes effect if the bid or bids may not be withdrawn, modified, or changed by reason of the tax imposed by this chapter;  and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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 H. Exemptions › Section 151.346. Intercorporate Services

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Sec. 151.407.  SPECIAL USE TAX REPORTS.  (a)  The comptroller may require any person or class of persons who have in their possession or custody information relating to the sale of a taxable item, the storage, use, or consumption of which is subject to the use tax, to file a report.
(b)  A report required under this section must:
(1)  be filed at the time required by the comptroller;  and
(2)  contain the name and address of the purchaser of the tangible personal property, the sales price of the property, the date of the sale, and other information required by the comptroller.
Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 I. Reports, Payments, and Methods of Reporting › Section 151.408. Accounting Basis for Reports

Sec. 151.408.  ACCOUNTING BASIS FOR REPORTS.  A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.
Acts 1981, 67th Leg., p. 1570, 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 I. Reports, Payments, and Methods of Reporting › Section 151.409. Reports and Payments: Where Made

Sec. 151.409.  REPORTS AND PAYMENTS:  WHERE MADE.  A tax report or tax payment shall be delivered to the office of the comptroller.
Acts 1981, 67th Leg., p. 1570, 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 I. Reports, Payments, and Methods of Reporting › Section 151.410. Method of Reporting Sales Tax: General Rule

Sec. 151.410.  METHOD OF REPORTING SALES TAX:  GENERAL RULE.  A seller shall compute the sales tax imposed by Subchapter C of this chapter  to be paid to the comptroller by multiplying the percentage rate of the sales tax times the total receipts of the seller from all sales of taxable tangible personal property and of taxable services.
Acts 1981, 67th Leg., p. 1571, 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 I. Reports, Payments, and Methods of Reporting › Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount

Sec. 151.411.  METHOD OF REPORTING:  SELLERS HAVING SALES BELOW TAXABLE AMOUNT.  (a)  If not less than 50 percent of the total receipts of a seller from the sale of taxable items come from separate transactions in which the sales price is an amount on which no tax is produced, the seller may exclude the receipts from those transactions when reporting and paying the sales tax.
(b)  A seller may not exclude any receipts from sales as permitted under Subsection (a) of this section unless the seller has received from the comptroller before the filing of the tax report written approval allowing the exclusion, and all receipts from sales of taxable tangible personal property and taxable services are subject to the tax until the approval is granted.
(c)  The comptroller shall approve the reporting and computation of the sales tax as permitted under Subsection (a) of this section by a seller if the seller qualifies for the exclusion and if the seller submits to the comptroller satisfactory evidence that the seller can and will maintain records adequate to substantiate the authorized exclusion.
Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 3, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 4, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 2.
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 I. Reports, Payments, and Methods of Reporting › Section 151.413. Optional Method of Reporting: Small Grocers

Sec. 151.413.  OPTIONAL METHOD OF REPORTING:  SMALL GROCERS.  (a)  A seller who is a retail grocer and whose annual total receipts do not exceed $100,000 may pay the taxes imposed by this chapter by multiplying 15 percent times the total receipts of the seller to obtain the amount of taxable receipts.
(b)  A state audit of a retailer electing to report his taxable receipts as provided by this section is limited to determining whether or not the grocer is eligible to use this method.  No additional tax may be assessed or a refund or credit granted because of a showing that the tax liability of the retail grocer electing this method of reporting differs or would differ under any other method of reporting.
(c)  A retail grocer who elects to report under this section shall continue to report as provided by this section for three years unless the grocer's total receipts for a year exceed $100,000.
(d)  If a retail grocer electing to report under this section has gross receipts in excess of $100,000 for a year, the grocer is ineligible to continue reporting under this section beginning on the first day of the calendar month after the month in which the limitation was exceeded, shall report the ineligibility to the comptroller, and shall immediately cease to use the method of reporting permitted by this section.
(e)  Subsection (b) of this section does not apply to audits or the tax liability of a retail grocer who fails to report his ineligibility to the comptroller as required by Subsection (d) of this section.
Acts 1981, 67th Leg., p. 1572, 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 I. Reports, Payments, and Methods of Reporting › Section 151.414. "Retail Grocer" Defined

Sec. 151.414.  "RETAIL GROCER" DEFINED.  In this subchapter, "retail grocer" means a retail vendor who sells food for human consumption off the premises, together with household supplies and nondurable household goods.
Acts 1981, 67th Leg., p. 1572, 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 I. Reports, Payments, and Methods of Reporting › Section 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting

Sec. 151.415.  ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING.  The comptroller may assess a penalty and interest against a seller using an optional method of reporting under Section 151.412 or Section 151.413 of this code if the seller fails to file a tax report on or before its due date or fails to remit the correct amount of tax due with the report.  This section prevails over Section 151.412(d) and Section 151.413(b) of this code.
Acts 1981, 67th Leg., p. 1572, 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 I. Reports, Payments, and Methods of Reporting › Section 151.416. Commingled Receipts and Tax

Sec. 151.416.  COMMINGLED RECEIPTS AND TAX.  A seller who has an accounting system under which the taxes collected under this chapter are commingled with the receipts from the sales of taxable items may compute his taxable receipts by:
(1)  subtracting from the total receipts of the seller the receipts from the sales of items that are exempted or are specifically excluded from the taxes imposed by this chapter to obtain a remainder consisting of the commingled receipts from taxable sales and the taxes collected;  and
(2)  dividing this remainder by one plus the sales tax rate expressed as a decimal fraction to obtain a quotient that is the taxable receipts that may be reported under Section 151.410 of this code.
Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 4, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 3, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 3.
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 I. Reports, Payments, and Methods of Reporting › Section 151.417. Direct Payment of Tax by Purchaser

Sec. 151.417.  DIRECT PAYMENT OF TAX BY PURCHASER.  (a)  The holder of a direct payment permit issued by the comptroller may give a blanket exemption certificate to sellers who sell, lease, or rent taxable items to the holder of the direct payment permit.  The blanket exemption certificate covers all future sales of taxable items to the permit holder and relieves the seller of the obligation of collecting the taxes imposed by this chapter from the permit holder.
(b)  A blanket exemption certificate given under this section must contain the direct payment permit number and the statement that the direct payment permit holder agrees to accrue and pay to this state all taxes that are or may become due on the taxable items sold under the exemption certificate to the permit holder.
Acts 1981, 67th Leg., p. 1573, 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 I. Reports, Payments, and Methods of Reporting › Section 151.4171. Optional Reporting Method: Percentage-Based

Sec. 151.4171.  OPTIONAL REPORTING METHOD:  PERCENTAGE-BASED.  (a)  In this section, "percentage-based reporting method" means a method by which a taxpayer categorizes purchase transactions according to standards specified in the letter of authorization, reviews an agreed-on sample of invoices in that category to determine the percentage of taxable transactions, and uses that percentage to calculate the amount of tax to be reported.
(b)  The comptroller may authorize the holder of a direct payment permit to use a percentage-based reporting method.  The authorized percentage must be used for a three-year period specified by the comptroller, unless the authorization is revoked by the comptroller.
(c)  The comptroller may revoke the authorization to report under this section if the comptroller determines that the percentage being used is no longer representative because of a change:
(1)  in law, including a change in the interpretation of a law or rule;  or
(2)  in the taxpayer's business operations.
(d)  The decision of the comptroller to deny or revoke authorization under this section is not appealable.
(e)  In deciding whether to authorize reporting under this section, the comptroller may categorize transactions by dollar amount, by type of taxable item purchased, by the purpose for which the taxable item will be used, or by other standards appropriate to the taxpayer's operations.
(f)  The comptroller by rule may specify additional procedures that must be followed and conditions that must be met before the comptroller authorizes a taxpayer to report under this section.
Added by Acts 1999, 76th Leg., ch. 457, Sec. 2, 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 I. Reports, Payments, and Methods of Reporting › Section 151.418. Issuance of Direct Payment Permit

Sec. 151.418.  ISSUANCE OF DIRECT PAYMENT PERMIT.  (a)  The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by Section 151.419 of this code.
(b)  The comptroller is the sole judge of an applicant's qualifications, and the comptroller's refusal to issue a permit to an applicant is not appealable.
(c)  An applicant for a direct payment permit who has been denied the issuance of a permit may:
(1)  request permission from the comptroller to submit an amended application;  or
(2)  submit a new application for a direct payment permit after a reasonable period after the denial of the original application.
Acts 1981, 67th Leg., p. 1573, 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 I. Reports, Payments, and Methods of Reporting › Section 151.419. Application for Direct Payment Permits: Qualifications

Sec. 151.419.  APPLICATION FOR DIRECT PAYMENT PERMITS:  QUALIFICATIONS.  (a)  A person desiring a direct payment permit must file with the comptroller a written application for the permit.
(b)  The application must be accompanied with:
(1)  an agreement that is signed by the applicant or a responsible officer of an applicant corporation, that is in a form prescribed by the comptroller, and that provides that the applicant agrees to:
(A)  accrue and pay all taxes imposed by Subchapter D of this chapter  on the storage and use of all taxable items sold to or leased or rented by the permit holder unless the items are exempted from the taxes imposed by this chapter;
(B)  pay the imposed taxes monthly on or before the 20th day of the month following the end of each calendar month;  and
(C)  waive the discount permitted by Section 151.423 of this code on the payment of all taxes under the direct payment permit only;
(2)  a description, in the amount of detail that the comptroller requires, of the accounting method by which the applicant proposes to differentiate between taxable and exempt transactions;  and
(3)  records establishing that the applicant is a responsible person who annually purchases taxable items that have a value when purchased of $800,000 or more excluding the value of taxable items for which resale certificates were or could have been given.
Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 849, ch. 197, Sec. 1, eff. May 24, 1983;  Acts 1983, 68th Leg. p. 1363, ch. 281, Sec. 3, eff. Oct. 1, 1983.
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 I. Reports, Payments, and Methods of Reporting › Section 151.420. Revocation of Direct Payment Permit

Sec. 151.420.  REVOCATION OF DIRECT PAYMENT PERMIT.  (a)  A person to whom a direct payment permit has been issued holds the permit as a matter of revocable privilege and not as a matter of right.  The comptroller on his own initiative may cancel a direct payment permit, and the cancellation is not appealable.
(b)  A person whose direct payment permit is canceled by the comptroller is entitled to written notice of the cancellation, which shall be sent by the comptroller by registered mail.
Acts 1981, 67th Leg., p. 1574, 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 I. Reports, Payments, and Methods of Reporting › Section 151.421. Voluntary Relinquishment of Direct Payment Permit

Sec. 151.421.  VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT.  (a)  The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished.
(b)  A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice.
Acts 1981, 67th Leg., p. 1574, 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 I. Reports, Payments, and Methods of Reporting › Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder

Sec. 151.422.  CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT:  DUTY OF PERMIT HOLDER.  (a)  On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under Section 151.421 of this code terminating a direct payment permit, the person who held the permit shall immediately notify each seller to whom a blanket exemption certificate has been given that the exemption certificate is no longer valid.
(b)  The failure of a person to notify a seller as required by Subsection (a) of this section is a failure and refusal to pay the taxes imposed by this chapter by the person required to make the notification.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.