reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.009. Filing of Tax Lien Release

Sec. 113.009.  FILING OF TAX LIEN RELEASE.  (a)  A tax lien release shall be filed in the office of the county clerk in the manner that other releases are filed.  On the filing of a release, the county clerk shall release the state tax lien filed with the clerk in accordance with the regulations of the clerk's office.
(b)  The county clerk may send the comptroller a statement of the customary fee due for the filing and indexing of the release of the tax lien notice, and the comptroller may pay the fee charged.  The comptroller may collect the amount of the fee paid under this subsection by the comptroller from the taxpayer against whom the lien was filed.
(c)  A state tax lien filed under this chapter may not be released fully until the taxpayer pays all other taxes, penalties, interest, fees, or sums that the taxpayer owes the state and that are administered or collected by the comptroller.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 5, eff. May 10, 1983;  Acts 2001, 77th Leg., ch. 442, Sec. 7, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.010. Release of Lien by Assignee

Sec. 113.010.  RELEASE OF LIEN BY ASSIGNEE.  A release in whole or in part by an assignee of the state's claim for a tax and of its tax lien or of a judgment for a tax secured by a tax lien may be filed and recorded with the county clerk for the same fee and in the same manner as a release by the comptroller or by another state agency that may file a notice of a lien in the state tax lien records.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.011. Liens Filed With Texas Department of Motor Vehicles

Sec. 113.011.  LIENS FILED WITH TEXAS DEPARTMENT OF MOTOR VEHICLES.  The comptroller shall furnish to the Texas Department of Motor Vehicles each release of a tax lien filed by the comptroller with that department.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(69), eff. Sept. 1, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.07, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.101. Applicability of Lien Before Filing

Sec. 113.101.  APPLICABILITY OF LIEN BEFORE FILING.  (a)  No lien created by this title is effective against a person listed in Subsection (b) of this section who acquires a lien, title, or other right or interest in property before the filing, recording, and indexing of the lien:
(1)  on real property, in the county where the property is located;  or
(2)  on personal property, in the county where the taxpayer resided at the time the tax became due and payable or in the county where the taxpayer filed the report.
(b)  This section applies to a bona fide purchaser, mortgagee, holder of a deed of trust, judgment creditor, or any other person who acquired the lien, title, or right or interest in the property for bona fide consideration.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.102. Applicability of Lien to Merchandise Purchased

Sec. 113.102.  APPLICABILITY OF LIEN TO MERCHANDISE PURCHASED.  No lien created by this title is effective against a bona fide purchaser for value of goods, wares, or merchandise daily exposed for sale in the regular course of business if the purchase and actual or constructive possession of the goods, wares, or merchandise is completed before the goods, wares, or merchandise are seized under a valid legal writ or other lawful process.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.103. Applicability of Lien to Financial Institutions

Sec. 113.103.  APPLICABILITY OF LIEN TO FINANCIAL INSTITUTIONS.  (a)  A bank or savings and loan institution is not required to recognize the claim of the state to a deposit or to withhold payment of a deposit to a depositor or to the depositor's order unless the bank or institution has been served by the comptroller with a notice of the state's claim.
(b)  Notice of a state claim must be in writing and be served by certified mail to the bank or institution or served personally on the president or any vice-president, cashier, or assistant cashier of the bank or institution.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.104. Preferential Transfers

Sec. 113.104.  PREFERENTIAL TRANSFERS.  (a)  The comptroller may recover in a suit brought in Travis County by the attorney general the property or the value of property transferred in a preferential transfer.
(b)  The transfer of property or an interest in property by a person who at the time of the transfer is insolvent and has received or withheld money as a tax under this title or who is delinquent in the payment of a tax imposed by this title is a preferential transfer if the transfer occurred during the six-month period before the date of the filing of a tax lien notice against the transferor as permitted by this chapter and if the transfer is made with intent to defraud the state.  The transfer of the property or the interest in property without adequate and sufficient consideration creates a rebuttable presumption that the transfer was made with intent to defraud the state.  A transfer with sufficient consideration creates a rebuttable presumption that the transfer was not made with intent to defraud the state.
(c)  All property subject to execution of a transferee in a preferential transfer is subject to a prior lien in favor of the state to secure the recovery of the value of the property transferred in a preferential transfer.
(d)  The remedies provided by this section are cumulative of other remedies of the comptroller as a creditor.
Acts 1981, 67th Leg., p. 1520, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.105. Tax Lien; Period of Validity

Sec. 113.105.  TAX LIEN;  PERIOD OF VALIDITY.  (a)  The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid.
(b)  The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 37, Sec. 1, eff. Aug. 26, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 9, eff. July 21, 1987;  Acts 2001, 77th Leg., ch. 442, Sec. 8, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.106. Lien; Suit to Determine Validity

Sec. 113.106.  LIEN;  SUIT TO DETERMINE VALIDITY.  (a)  In an action to determine the validity of a state tax lien, the lien shall be:
(1)  perpetuated and foreclosed;  or
(2)  nullified.
(b)  If a lien is perpetuated and foreclosed, no further action or notice on the judgment is required, and the notice of the state tax lien on record continues in effect.
(c)  If all or part of a lien is nullified, a certified copy of the judgment may be filed with the county clerk of the county where the tax lien notice was filed and may be recorded in the same manner as a release by the comptroller.
(d)  Execution, order for sale, or other process for the enforcement of the lien may be issued on the judgment at any time.
(e)  A person must bring suit to determine the validity of a state tax lien not later than the 10th anniversary of the date the lien was filed. If more than one state tax lien has been filed relating to the same tax liability, the 10-year limitation period provided by this subsection is calculated from the date of the filing of the first lien relating to the liability.
(f)  A taxpayer is presumed to have received proper notice of the taxpayer's tax liability if the notice is delivered to the taxpayer's last address of record with the comptroller. The taxpayer may rebut the presumption by presenting substantive evidence that demonstrates that notice of the tax liability was not received. If the taxpayer rebuts the presumption of receipt of proper notice with evidence the comptroller considers satisfactory, the period of limitations for filing suit provided by Subsection (e) does not apply.
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 7, eff. June 15, 2007.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter B. Applications and Status of State Tax Liens › Section 113.107. Assignment of Judgment on Lien

Sec. 113.107.  ASSIGNMENT OF JUDGMENT ON LIEN.  (a)  A judgment perpetuating and foreclosing a tax lien may be transferred and assigned for the amount of the taxes covered in the judgment and may be reassigned by a subsequent holder.
(b)  An assignment shall be filed and recorded and shall be released in the same manner as are liens before judgment.
(c)  If notice of the assignment is given as provided by Subchapter E of Chapter 111 of this code, the assignee is fully subrogated to and succeeds to all rights, liens, and remedies of the state.
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 141 - Multistate Tax Compact › Section 141.002. Commission Member for This State

Sec. 141.002.  COMMISSION MEMBER FOR THIS STATE.  The governor shall appoint the comptroller to represent this state on the Multistate Tax Commission created by Article VI of the compact.  The comptroller may designate a principal deputy or assistant as an alternate representative on the commission.
Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 479, Sec. 208, eff. Sept. 1, 1985;  Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 141 - Multistate Tax Compact › Section 141.003. Notice of Meetings

Sec. 141.003.  NOTICE OF MEETINGS.  The comptroller shall file with the secretary of state for publication in the Texas Register a notice of the general meetings of the Multistate Tax Commission.
Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 141 - Multistate Tax Compact › Section 141.005. Interstate Audit Article Adopted

Sec. 141.005.  INTERSTATE AUDIT ARTICLE ADOPTED.  The provisions of Article VIII of the compact, relating to interstate audits, are in force with respect to this state.
Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 141 - Multistate Tax Compact › Section 141.006. Report

Sec. 141.006.  REPORT.  Before October 1 of each year, the comptroller shall prepare and file with the presiding officer of each house of the legislature a complete and detailed report describing the activities of and accounting for all funds received and disbursed by the comptroller's office relating to the compact in the preceding fiscal year.  The report must be included as a part of the annual financial report of the comptroller's office.
Added by Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.001. Title

Sec. 142.001.  TITLE.  This chapter may be cited as the Simplified Sales and Use Tax Administration Act.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.002. Definitions

Sec. 142.002.  DEFINITIONS.  In this chapter:
(1)  "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on November 12, 2002.
(2)  "Certified automated system" means software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3)  "Certified service provider" means an agent certified under the agreement to perform all of the seller's sales tax functions, other than the seller's obligation to remit tax on the seller's own purchases.
(3-a)  "Model 1 seller" means a seller that has selected a certified service provider as the seller's agent to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on the seller's own purchases.
(3-b)  "Model 2 seller" means a seller that has selected a certified automated system to perform part of the seller's sales and use tax functions, but retains responsibility for remitting the tax.
(3-c)  "Model 3 seller" means a seller that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller.  The term includes an affiliated group of sellers using the same proprietary system.
(4)  "Sales tax" means a sales tax administered or computed under Chapter 151.
(5)  "Seller" means a person who sells, leases, or rents personal property or services.
(6)  "Use tax" means a use tax administered or computed under Chapter 151.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 93, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.003. Legislative Finding

Sec. 142.003.  LEGISLATIVE FINDING.  The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and costs of all vendors to collect this state's sales and use tax.  The legislature also finds that this state should participate in multistate discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for all sellers and for all types of commerce.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.004. Negotiations

Sec. 142.004.  NEGOTIATIONS.  This state shall enter into multistate discussions for the purposes of reviewing or amending the agreement embodying the simplification requirements prescribed by Section 142.007.  This state may be represented by not more than four delegates for purposes of those discussions.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.005. Authority to Enter Into Agreement

Sec. 142.005.  AUTHORITY TO ENTER INTO AGREEMENT.  (a)  The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.  In the development of the agreement, the comptroller may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
(b)  The comptroller or the comptroller's designee may represent this state before the other states that are signatories to the agreement.
(c)  The comptroller may enter into the agreement on behalf of this state if the governor, lieutenant governor, speaker of the house of representatives, and comptroller unanimously agree that it would be in this state's best interest to be a signatory to the agreement.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 94, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.0055. Rules

Sec. 142.0055.  RULES.  The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.006. Relationship to State Law

Sec. 142.006.  RELATIONSHIP TO STATE LAW.  The agreement authorized by this chapter does not, in whole or part, invalidate or amend a law of this state.  Adoption of the agreement by this state does not amend or modify a law of this state.  Implementation of a condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.007. Agreement Requirements

Sec. 142.007.  AGREEMENT REQUIREMENTS.  (a)  The comptroller may not enter into the agreement authorized by this chapter unless the agreement requires each state to comply with the requirements prescribed by this section.
(b)  The agreement must set restrictions to limit over time the number of state rates.
(c)  The agreement must establish uniform standards for:
(1)  the sourcing of transactions to taxing jurisdictions;
(2)  the administration of exempt sales;  and
(3)  sales and use tax returns and remittances.
(d)  The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.
(e)  The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.
(f)  The agreement must provide for reduction of the burdens of complying with local sales and use taxes through:
(1)  restricting variances between the state and local tax bases;
(2)  requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;
(3)  restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes;  and
(4)  providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
(g)  The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.  The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2002.
(h)  The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.
(i)  The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.
(j)  The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.008. Cooperating Sovereigns

Sec. 142.008.  COOPERATING SOVEREIGNS.  The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.  The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.009. Limited Binding and Beneficial Effect

Sec. 142.009.  LIMITED BINDING AND BENEFICIAL EFFECT.  (a)  The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.  A person, other than a member state, is not an intended beneficiary of the agreement.  A benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(b)  Consistent with Subsection (a), a person does not have a cause of action or defense under the agreement or by virtue of this state's approval of the agreement.  A person may not challenge, in any action brought under any law, an action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the agreement.
(c)  A law of this state, or the application of the law, may not be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.010. Seller and Third Party Liability

Sec. 142.010.  SELLER AND THIRD PARTY LIABILITY.  (a)  A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes.  As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions the provider processes for the seller except as provided by this section.
(b)  A seller that contracts with a certified service provider is not liable to this state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud.  In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider.  A seller is subject to audit for transactions not processed by the certified service provider.  The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
(c)  A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.  A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.
(d)  A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle D - Compacts and Uniform Laws › Chapter 142 - Simplified Sales and Use Tax Administration Act › Section 142.011. Settlement of Tax, Penalty, and Interest

Sec. 142.011.  SETTLEMENT OF TAX, PENALTY, AND INTEREST.  On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state becomes a signatory to the agreement, the comptroller may settle a claim for tax, penalty, or interest on tax imposed by Chapter 151 if necessary for the comptroller to comply with the terms of the agreement.
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 96, 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 151.001. Short Title

Sec. 151.001.  SHORT TITLE.  This chapter may be cited as the Limited Sales, Excise, and Use Tax Act.
Acts 1981, 67th Leg., p. 1545, 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 A. General Provisions › Section 151.002. Applicability of Definitions, Etc

Sec. 151.002.  APPLICABILITY OF DEFINITIONS, ETC.  The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(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 A. General Provisions › Section 151.0028. "Amusement Services"

Sec. 151.0028.  "AMUSEMENT SERVICES".  (a)  "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.
(b)  "Amusement services" includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.
(c)  "Amusement services" does not include services provided through coin-operated machines that are operated by the consumer.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 3, eff. Oct. 2, 1984.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 1.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 1, eff. June 10, 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 A. General Provisions › Section 151.003. "Business"

Sec. 151.003.  "BUSINESS".  "Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage.
Acts 1981, 67th Leg., p. 1545, 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 A. General Provisions › Section 151.0031. "Computer Program"

Sec. 151.0031.  "COMPUTER PROGRAM".  "Computer program" means a series of instructions that are coded for acceptance or use by a computer system and that are designed to permit the computer system to process data and provide results and information.  The series of instructions may be contained in or on magnetic tapes, punched cards, printed instructions, or other tangible or electronic media.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 1, 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 A. General Provisions › Section 151.0033. "Cable Television Service"

Sec. 151.0033.  "CABLE TELEVISION SERVICE".  "Cable television service" means the distribution of video programming with or without use of wires to subscribing or paying customers.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 4, 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 A. General Provisions › Section 151.0034. "Credit Reporting Service"

Sec. 151.0034.  "CREDIT REPORTING SERVICE".  "Credit reporting service" means assembling or furnishing credit history or credit information relating to any person.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, 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 A. General Provisions › Section 151.0036. "Debt Collection Service"

Sec. 151.0036.  "DEBT COLLECTION SERVICE".  (a)  "Debt collection service" means activity to collect or adjust a delinquent debt, to collect or adjust a claim, or to repossess property subject to a claim.
(b)  "Debt collection service" does not include:
(1)  the collection of:
(A)  a judgment by an attorney or by a partnership or professional corporation of attorneys if the attorney, partnership, or corporation represented the person in the suit from which the judgment arose;  or
(B)  court-ordered child support or medical child support;  or
(2)  a service provided by a person acting as a trustee in connection with the foreclosure sale of real property under a lien created by a mortgage, deed of trust, or security instrument.
(c)  "Debt collection service" includes the service performed for which a fee is collected under Section 3.506, Business & Commerce Code. The person collecting the check shall add the amount of the tax to the fee in accordance with Section 151.052 and shall collect the fee from the drawer or endorser of the check.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 4.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 9, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 341, Sec. 3.06, eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 5, eff. Oct. 1, 1995;  Acts 2001, 77th Leg., ch. 1151, Sec. 1, 2(b), eff. July 1, 2001;  Acts 2001, 77th Leg., ch. 1420, Sec. 2.001(d), 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 151.0038. "Information Service"

Sec. 151.0038.  "INFORMATION SERVICE".  (a)  "Information service" means:
(1)  furnishing general or specialized news or other current information, including financial information, unless furnished to:
(A)  a newspaper or to a radio or television station licensed by the Federal Communications Commission;  or
(B)  a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association;  or
(2)  electronic data retrieval or research.
(b)  In this section, "newspaper" has the meaning assigned by Section 151.319(f).
(c)  "Information service" does not include the furnishing of an academic transcript.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 5.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 10, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 6, eff. Oct. 1, 1995.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 140 (S.B. 65), Sec. 1, eff. October 1, 2023.
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 151.0039. "Insurance Service"

Sec. 151.0039.  "INSURANCE SERVICE".  (a)  Except as provided in Subsection (b), "insurance service" means insurance loss or damage appraisal, insurance inspection, insurance investigation, insurance actuarial analysis or research, insurance claims adjustment or claims processing, or insurance loss prevention service.
(b)  "Insurance service" does not include:
(1)  insurance coverage for which a premium is paid or commissions paid to insurance agents for the sale of insurance or annuities;
(2)  a service performed on behalf of an insured by a person licensed under Chapter 4102, Insurance Code;
(3)  a service performed by a certified public accountancy firm, if less than one percent of the firm's total revenue in the prior calendar year is from services in this state that would otherwise constitute insurance service under Subsection (a);
(4)  a service performed on behalf of a certified public accountancy firm by an owner of the firm or a member of the firm's affiliated group, if less than one percent of the owner's or member's total revenue in the prior calendar year is from services in this state that would otherwise constitute insurance service under Subsection (a);
(5)  a medical or dental billing service performed before the original submission of:
(A)  a medical or dental insurance claim related to health or dental coverage; or
(B)  a claim related to health or dental coverage made to a medical assistance program funded by the federal government, a state government, or both; or
(6)  a medical service, examination, or test required or authorized under Chapter 408, Labor Code, for the purpose of determining the appropriate level of benefits under that chapter.
(c)  In this section:
(1)  "Affiliated group" has the meaning assigned by Section 171.0001.
(2)  "Certified public accountancy firm" has the meaning assigned by Section 901.002, Occupations Code.
(3)  "Medical or dental billing service" means assigning codes for the preparation of a medical or dental claim, verifying medical or dental insurance eligibility, preparing a medical or dental claim form for filing, and filing a medical or dental claim.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 6.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 748 (H.B. 1841), Sec. 1, eff. October 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 68 (S.B. 1083), Sec. 1, eff. January 1, 2018.
Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 1, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 1 (H.B. 1445), Sec. 2, eff. January 1, 2022.
Acts 2023, 88th Leg., R.S., Ch. 1159 (S.B. 1122), Sec. 1, eff. June 18, 2023.
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 151.00393. Internet

Sec. 151.00393.  INTERNET.  "Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols to the protocol, to communicate information of all kinds by wire or radio.
Added by Acts 1999, 76th Leg., ch. 394, 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 A. General Provisions › Section 151.00394. Internet Access Service

Sec. 151.00394.  INTERNET ACCESS SERVICE.  (a)  "Internet access service" means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers.  The term does not include telecommunications services.
(b)  "Internet access service" does not include and the exemption under Section 151.325 does not apply to any other taxable service listed in Section 151.0101(a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service.
(c)  On and after October 1, 1999, "Internet access service" is not included in the definitions of "data processing service" and "information service."
Added by Acts 1999, 76th Leg., ch. 394, 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 A. General Provisions › Section 151.004. "In This State"

Sec. 151.004.  "IN THIS STATE".  "In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States.
Acts 1981, 67th Leg., p. 1545, 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 A. General Provisions › Section 151.0045. "Personal Services"

Sec. 151.0045.  "PERSONAL SERVICES".  "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States.  The term does not include services provided through coin-operated machines that are operated by the consumer.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 5, eff. Oct. 2, 1984.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 2, eff. June 10, 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 A. General Provisions › Section 151.0047. "Real Property Repair and Remodeling"

Sec. 151.0047.  "REAL PROPERTY REPAIR AND REMODELING".  (a)  "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than:
(1)  a structure or separate part of a structure used as a residence;
(2)  an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure or separate part of the structure by the person using the structure or part as a residence;  or
(3)  an improvement to a manufacturing or processing production unit in a petrochemical refinery or chemical plant that provides increased capacity in the production unit.
(b)  In this section:
(1)  "Increased capacity" means the capability to produce:
(A)  additional products or services as measured by units per hour or units per year;  or
(B)  a new product or service.
(2)  "Production unit" means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product.
(3)  "New product" means a product that:
(A)  has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product;  and
(B)  is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 7.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 11, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 12, 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 151.005. "Sale" or "Purchase"

Sec. 151.005.  "SALE" OR "PURCHASE".  "Sale" or "purchase" means any of the following when done or performed for consideration:
(1)  a transfer of title or possession of tangible personal property;
(2)  the exchange, barter, lease, or rental of tangible personal property;
(3)  the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;
(4)  the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;
(5)  the furnishing and distribution of tangible personal property by a social club or fraternal organization to anyone;
(6)  the furnishing, preparation, or service of food, meals, or drinks;
(7)  a transfer of the possession of tangible personal property if the title to the property is retained by the seller as security for the payment of the price;  or
(8)  a transfer of the title or possession of tangible personal property that has been produced, fabricated, or printed to the special order of the customer.
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 6, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 15;  Acts 2003, 78th Leg., ch. 209, Sec. 17, 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 151.0075. "Security Service"

Sec. 151.0075.  "SECURITY SERVICE".  "Security service" means service for which a license is required under Section 1702.101 or 1702.102, Occupations Code.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 10.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 14.837, 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 151.008. "Seller" or "Retailer"

Sec. 151.008.  "SELLER" OR "RETAILER".  (a)  "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale of which are included in the measure of the sales or use tax imposed by this chapter.
(b)  "Seller" and "retailer" include:
(1)  a person in the business of making sales at auction of tangible personal property owned by the person or by another;
(2)  a person who makes more than two sales of taxable items during a 12-month period, including sales made in the capacity of an assignee for the benefit of creditors or receiver or trustee in bankruptcy;
(3)  a person regarded by the comptroller as a seller or retailer under Section 151.024;
(4)  a hotel, motel, or owner or lessor of an office or residential building or development that contracts and pays for telecommunications services for resale to guests or tenants;
(5)  a person who engages in regular or systematic solicitation of sales of taxable items in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, by means of print, radio, or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system for the purpose of effecting sales of taxable items;
(6)  a person who, under an agreement with another person, is:
(A)  entrusted with possession of tangible personal property with respect to which the other person has title or another ownership interest; and
(B)  authorized to sell, lease, or rent the property without additional action by the person having title to or another ownership interest in the property; and
(7)  a person who is a marketplace provider under Section 151.0242.
Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 206, Sec. 2, eff. Oct. 1, 1985;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.13.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 30.01, eff. January 1, 2012.
Acts 2019, 86th Leg., R.S., Ch. 182 (H.B. 1525), Sec. 1, eff. October 1, 2019.