reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter C. Collection of Taxes › Section 152.0475. Registration of Related Finance Company

Sec. 152.0475.  REGISTRATION OF RELATED FINANCE COMPANY.  (a)  "Related finance company" means a person in which at least 80 percent of the ownership is identical to the ownership of a dealer, as defined by Section 503.001, Transportation Code.
(b)  The comptroller shall establish a registration system for related finance companies under this section.
(c)  A related finance company may register with the comptroller on a form prescribed by the comptroller. The comptroller shall make the forms available to the public. A registration remains in effect until canceled by the registration holder or the comptroller.
(d)  Repealed by Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.
(e)  The comptroller may adopt rules to implement this section.
Added by Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617), Sec. 2, eff. July 1, 2007.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 1, eff. May 29, 2017.
Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter C. Collection of Taxes › Section 152.048. Gross Receipts Presumed Subject to Tax

Sec. 152.048.  GROSS RECEIPTS PRESUMED SUBJECT TO TAX.  (a)  All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.
(b)  The presumption provided by Subsection (a) does not apply to receipts:
(1)  on which a tax imposed under other law is computed and paid to the comptroller;  or
(2)  for which a properly completed resale or exemption certificate is accepted by the seller.
(c)  The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.
Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.061. Registration of Motor Vehicle Purchased for Rental

Sec. 152.061.  REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL.  (a)  An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle sales or use tax imposed by Sections 152.021 and 152.022 of this code.  The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application.
(b)  A rental certificate may be furnished by:
(1)  a dealer licensed under Chapter 503, Transportation Code;  or
(2)  the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period.
(c)  The rental certificate shall be in a form designated by the comptroller and must contain:
(1)  the name, address, and signature of the owner;
(2)  the owner's or dealer's license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section;
(3)  the motor vehicle identification number;  and
(4)  the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished.
Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.063. Records

Sec. 152.063.  RECORDS.  (a)  The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a complete record of each retail sale of a motor vehicle.  The record must include a copy of the invoice of each vehicle sold.  The invoice copy must show the full price of the motor vehicle and the itemized price of all its accessories.  All sales and supporting records of a seller are open to inspection and audit by the comptroller.
(b)  The owner of a motor vehicle used for rental purposes shall keep for four years after purchase of a motor vehicle records and supporting documents containing the following information on the amount of:
(1)  total consideration for the motor vehicle;
(2)  motor vehicle sales or use tax paid on the motor vehicle;
(3)  gross rental receipts received from the rental of the motor vehicle;  and
(4)  gross rental receipts tax paid to the comptroller on each motor vehicle used for rental purposes by the owner.
(c)  No mileage records are required.
(d)  A seller's business records must show the total receipts from all sources of income and expense, including transactions involving motor vehicles.
(e)  For a retail sale for which the seller receives full payment at the time of sale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, documentation of complete payment in the form of:
(1)  a copy of the payment instrument or a receipt for cash received;  and
(2)  a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.
(f)  For a sale for resale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, the purchaser's written statement of resale on a form prescribed by the comptroller.
(g)  Any person, other than the seller's employee, acting for the seller of a motor vehicle has the same record-keeping responsibilities as the seller.
(h)  Section 111.0041 applies to a person required to keep records under this chapter.
Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 21, eff. Oct. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 29, eff. Oct. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.06, eff. October 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.0635. Records of Certain Sellers

Sec. 152.0635.  RECORDS OF CERTAIN SELLERS.  (a)  In addition to the requirements prescribed by Section 152.063, a seller engaged in seller-financed sales who has a permit under Section 152.065 shall keep the records required by this section.
(b)  For seller-financed sales, the seller shall keep at the seller's principal office for at least four years from the date on which the seller receives the final payment for the motor vehicle:
(1)  the lienholder's copy of the receipt for title application, registration, and motor vehicle tax issued by a county tax assessor-collector;  and
(2)  a ledger or other document containing a complete record of the payment history for that motor vehicle, including:
(A)  the name and address of the purchaser;
(B)  the total consideration;
(C)  the amount of the down payment received at the time the motor vehicle is sold;
(D)  the date and amount of each subsequent payment;
(E)  the date of sale;  and
(F)  the date of any repossession.
(c)  For retail sales paid in full at the time of sale, the seller shall keep at the seller's principal office for at least four years from the date of the sale documentation of complete payment in the form of:
(1)  a copy of the payment instrument or a receipt for cash received;  and
(2)  a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.
(d)  For sales for resale, the seller shall keep at the seller's principal office for at least four years from the date of the sale the purchaser's written statement of resale on a form prescribed by the comptroller.
(e)  Section 111.0041 applies to a person required to keep records under this chapter.
Added by Acts 1993, 73rd Leg., ch. 29, Sec. 5, eff. Oct. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 30, eff. Oct. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.07, eff. October 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.064. Tax Receipts

Sec. 152.064.  TAX RECEIPTS.  (a)  The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b)  The tax assessor-collector of each county shall:
(1)  issue a receipt to the person paying a tax imposed by this chapter;  and
(2)  send a copy of the receipt to the comptroller according to the instructions of the comptroller.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983;  Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.065. Required Permits

Sec. 152.065.  REQUIRED PERMITS.  A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.066. Deficiency Determination; Penalty and Interest

Sec. 152.066.  DEFICIENCY DETERMINATION;  PENALTY AND INTEREST.  (a)  The comptroller shall give written notice to the seller of a motor vehicle of a deficiency determination made under Section 152.044 of this code.
(b)  A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax within 30 days after the day on which the tax is due, the person forfeits an additional five percent.
(c)  The minimum penalty imposed by this section is $1.
(d)  Except in the case of the gross receipts tax, interest begins to accrue on delinquent taxes 60 days after the day on which the joint statement was executed.  Delinquent taxes on gross rental receipts draw interest beginning 60 days from the due date.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 12, eff. Sept. 1, 1983;  Acts 1997, 75th Leg., ch. 1040, Sec. 31, eff. Oct. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.067. Petition for Redetermination of a Deficiency

Sec. 152.067.  PETITION FOR REDETERMINATION OF A DEFICIENCY.  (a)  The comptroller shall:
(1)  promulgate rules under which the seller may petition for a redetermination of deficiency;  and
(2)  grant an oral hearing to any seller who requests a hearing.
(b)  The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.
(c)  If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.
Acts 1981, 67th Leg., p. 1592, 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 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit

Sec. 152.068.  REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT.  (a)  The comptroller may revoke or suspend any one or more of the permits held by a person if that person fails to comply with a provision of this chapter or with a rule of the comptroller relating to a tax imposed by this chapter.
(b)  Before revoking or suspending the permit, the comptroller must provide the permit holder with a hearing.  The permit holder must be given at least 20 days' notice specifying the time and place of hearing and requiring that the permit holder show cause why the permit or permits should not be revoked or suspended.
(c)  The comptroller shall give the person notice of the suspension or revocation of any permit.
(d)  Notice required by this section must be written and may be served either personally or by mail.
(e)  The comptroller may not issue a new permit after the revocation of a permit unless satisfied that the former permit holder will comply with the provisions of this chapter and the rules of the comptroller.  The comptroller may prescribe the terms under which a suspended permit may be reissued.
(f)  The permit holder or person whose permit is revoked may appeal the comptroller's action in the same manner as a final deficiency determination may be appealed.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 7, eff. Oct. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter D. Tax Enforcement Procedures › Section 152.069. Registration of Motor Vehicle Using Seller-Financing

Sec. 152.069.  REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING.  (a)  The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for, the motor vehicle in the name of the purchaser to the appropriate county tax assessor-collector not later than the 45th day after the date the motor vehicle is delivered to the purchaser.
(b)  The seller shall provide to the county tax assessor-collector a joint statement as prescribed by Section 152.062 in lieu of the motor vehicle sales tax imposed by Section 152.021.  The statement shall include the seller's permit identification number issued by the comptroller.
Added by Acts 1993, 73rd Leg., ch. 29, Sec. 8, eff. Oct. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 32, eff. Oct. 1, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 793 (S.B. 1235), Sec. 16, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.081. Driver Training Motor Vehicles

Sec. 152.081.  DRIVER TRAINING MOTOR VEHICLES.  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:
(1)  owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;
(2)  purchased in this state;  and
(3)  loaned free of charge by the dealer to a public school for use in an approved standard driver training course.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency

Sec. 152.082.  SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY.  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:
(1)  a public agency; or
(2)  a commercial transportation company to provide transportation services under a contract with:
(A)  a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or
(B)  the governing body of an open-enrollment charter school.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.009, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724), Sec. 1, eff. June 17, 2015.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.083. Lease of Motor Vehicle to Public Agency

Sec. 152.083.  LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.  (a)  The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency.
(b)  This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing:
(1)  the identification of the motor vehicle;
(2)  the name and address of the lessor and the lessee; and
(3)  verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451, Transportation Code.
(c)  If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner's book value of the motor vehicle.  The tax is imposed at the same rate that is provided by Section 152.021(b) of this code.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.010, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.084. Rental of Motor Vehicle to Public Agency

Sec. 152.084.  RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.  The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency.  The tax which would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts tax imposed by Section 152.026 of this code.
Acts 1981, 67th Leg., p. 1594, 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 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental

Sec. 152.085.  RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL.  (a)  The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental of a motor vehicle for the purpose of re-rental.
(b)  The minimum gross rental receipts tax imposed by Section 152.026 of this code remains the obligation of the owner as defined by Section 152.001(9)(A) of this code.  The owner may credit all gross rental receipts taxes paid to the comptroller on the re-rental of a motor vehicle registered under Section 152.061 of this code for the purpose of calculating the amount of minimum gross rental receipts tax due.
(c)  A person authorized by Section 152.061 of this code to register motor vehicles for rental may issue an exemption certificate to the owner of the motor vehicle.  An owner who takes the certificate in good faith is relieved of the burden of proving that the motor vehicle was rented for purposes of re-rental.
Acts 1981, 67th Leg., p. 1594, 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 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.086. Motor Vehicles Driven by Handicapped Persons

Sec. 152.086.  MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS.  (a)  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that:
(1)  has been or will be modified before the second anniversary of the date of purchase for operation by, or for the transportation of, an orthopedically handicapped person;  and
(2)  is driven by or used for the transportation of an orthopedically handicapped person.
(b)  The comptroller shall promulgate rules to ensure that motor vehicles exempted from taxation by this section are used primarily by orthopedically handicapped persons.  The comptroller may require any individual seeking exemption under this section to present information establishing qualification for the exemption.
(b-1)  The seller of a motor vehicle may not collect the tax from the purchaser of the motor vehicle if the purchaser:
(1)  signs at the time of the purchase an exemption certificate that:
(A)  is on a form designated by the comptroller; and
(B)  contains all information the comptroller considers reasonable to establish qualification for the exemption at the time of sale; and
(2)  presents any other documentation or information the comptroller requires by rule.
(b-2)  Notwithstanding any other provision of this section or other law, the seller of a motor vehicle may rely on a properly executed and signed exemption certificate under Subsection (b-1) and does not have a duty to investigate the propriety of an exemption certificate that is valid on the certificate's face.  A seller who relies on an exemption certificate as provided by this subsection is not liable for the payment of motor vehicle sales taxes that would otherwise be due as a result of a motor vehicle sale.
(c)  If the comptroller finds that the motor vehicle is not used primarily for the purposes specified in this Act or that the exemption should not have been granted, the comptroller shall assess the tax in an amount that would have been due had the exemption not been given under this section.
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(b), eff. Jan. 1, 1982;  Acts 2003, 78th Leg., ch. 209, Sec. 25, eff. Oct. 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 236), Sec. 1, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.087. Fire Trucks and Emergency Medical Services Vehicles

Sec. 152.087.  FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.  The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined by Section 773.003, Health and Safety Code, or other motor vehicle used exclusively for fire-fighting purposes or for emergency medical services when purchased by:
(1)  a volunteer fire department;
(2)  a nonprofit emergency medical service provider that receives a federal income tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3), Internal Revenue Code of 1986; or
(3)  an emergency medical service provider to which Section 502.456, Transportation Code, applies.
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990;  Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.011, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.088. Motor Vehicles Used for Religious Purposes

Sec. 152.088.  MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES.  The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle that is used for religious purposes.
Acts 1981, 67th Leg., p. 1595, 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 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.089. Exempt Vehicles

Sec. 152.089.  EXEMPT VEHICLES.  (a)  The taxes imposed by this chapter do not apply to interstate motor vehicles, trailers, and semitrailers;  provided that if a motor vehicle, trailer, or semitrailer ceases to be used as an interstate motor vehicle, trailer, or semitrailer within one year of either the date the vehicle was purchased in Texas or the date the vehicle was first brought into Texas, the taxes imposed by this chapter will apply at that time.
(b)  If a motor vehicle is no longer leased for interstate use, the owner shall notify the comptroller on a form provided by the comptroller.  The owner shall pay a tax at the rate prescribed by Section 152.021(b) on the motor vehicle based on the owner's book value of the motor vehicle.
(c)  In this section, "interstate motor vehicle" means a motor vehicle that is operated in this state and another state or country and for which registration fees could be apportioned if the motor vehicle were registered in a state or province of a country that is a member of the International Registration Plan.  The term includes a bus used in transportation of chartered parties if the bus meets all the standards required of other motor vehicles for apportioned registration fees.  The term does not include a vehicle leased for less than 181 days or a vehicle that has Texas license plates and does not operate under the International Registration Plan.
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 1(b), eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 22, eff. Oct. 1, 1993;  Acts 1995, 74th Leg., ch. 705, Sec. 9, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.090. Certain Hydrogen-Powered Motor Vehicles

Sec. 152.090.  CERTAIN HYDROGEN-POWERED MOTOR VEHICLES.  (a)  In this section, "hydrogen-powered motor vehicle" means a vehicle that meets the Phase II standards established by the California Air Resources Board as of September 1, 2007, for an ultra low-emission vehicle II or stricter Phase II emission standards established by that board and:
(1)  is hydrogen power capable and has a fuel economy rating of at least 45 miles per gallon; or
(2)  is fully hydrogen-powered.
(b)  The taxes imposed by this chapter do not apply to the sale or use of a hydrogen-powered motor vehicle.
Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 10, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.092. Motor Vehicles Transported Out of State

Sec. 152.092.  MOTOR VEHICLES TRANSPORTED OUT OF STATE.  (a)  The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior to any use in this state other than the transportation of the vehicle out of state, for use exclusively outside this state.
(b)  To qualify for the exemption provided by this section the purchaser of a motor vehicle must sign at the time of the purchase an exemption certificate that:
(1)  is on a form designated by the comptroller;
(2)  contains all information the comptroller considers reasonable;
(3)  is signed by the purchaser;  and
(4)  provides that the purchaser, by signing the certificate, authorizes the comptroller to provide a copy of the certificate to the state of intended use and registration.
Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 1, eff. May 20, 1983.  Renumbered from Sec. 152.090 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(53).  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 23, eff. Oct. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter E. Exemptions › Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities

Sec. 152.093.  MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.  (a)  The taxes imposed by this chapter do not apply to a motor vehicle:
(1)  purchased, used, or rented by a qualified residential child-care facility;  and
(2)  intended for use primarily in transporting the children residing in the facility under a state license.
(b)  In this section, "qualified residential child-care facility" means a child-care facility:
(1)  licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:
(A)  children who do not require specialized services or treatment;  and
(B)  children who are emotionally disturbed;  and
(2)  in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.
Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.101. Penalty for Signing False Statement or Certificate

Sec. 152.101.  PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE.  (a)  A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.
(b)  An offense under this section is a felony of the third degree.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.102. Operation Without Payment of Tax

Sec. 152.102.  OPERATION WITHOUT PAYMENT OF TAX.  (a)  A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed by this chapter on the vehicle.
(b)  An offense under this section is a Class C misdemeanor.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.103. Failure to Keep Records

Sec. 152.103.  FAILURE TO KEEP RECORDS.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10
(a)  A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25
(a)  A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b)  An offense under this section is a Class C misdemeanor.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993;  Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.104. Failure to Remit Tax Collected

Sec. 152.104.  FAILURE TO REMIT TAX COLLECTED.  (a)  A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits an offense if the person intentionally or knowingly fails to pay to the tax assessor-collector the motor vehicle sales tax collected as required by this chapter.
(b)  An offense under this section is:
(1)  a Class C misdemeanor if the value of the tax collected and not paid is less than $1,500;
(2)  a state jail felony if the value of the tax collected and not paid is $1,500 or more but less than $20,000;
(3)  a felony of the third degree if the value of the tax collected and not paid is $20,000 or more but less than $100,000;
(4)  a felony of the second degree if the value of the tax collected and not paid is $100,000 or more but less than $200,000;  and
(5)  a felony of the first degree if the value of the tax collected and not paid is $200,000 or more.
(c)  When amounts are obtained in violation of this section pursuant to one scheme or continuing course of conduct, whether from the same or several resources, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.
Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.105. Venue for Criminal Prosecutions

Sec. 152.105.  VENUE FOR CRIMINAL PROSECUTIONS.  Venue for prosecution of any offense under this chapter is in:
(1)  the county in which any element of the offense occurs;  or
(2)  Travis County.
Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter F. Penalties › Section 152.106. Prohibited Advertising; Criminal Penalty

Sec. 152.106.  PROHIBITED ADVERTISING;  CRIMINAL PENALTY.  (a)  A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:
(1)  will assume, absorb, or refund a part of the tax imposed by this chapter;  or
(2)  will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.
(b)  An offense under this section is a Class C misdemeanor.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter G. Disposition of Taxes › Section 152.121. Tax Sent to Comptroller

Sec. 152.121.  TAX SENT TO COMPTROLLER.  (a)  After crediting the amounts as provided by Section 152.123, a county tax assessor-collector shall send money collected from taxes and penalties imposed by this chapter to the comptroller as follows:
(1)  on the 10th day of each month if during the last preceding state fiscal year less than $2 million of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;
(2)  once each week if during the last preceding state fiscal year $2 million or more, but less than $10 million, of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;  or
(3)  daily (as collected) if during the last preceding state fiscal year $10 million or more of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector.
(b)  Taxes on metal dealer plates collected by the Texas Department of Motor Vehicles shall be deposited by the department in the state treasury in the same manner as are other taxes collected under this chapter.
(c)  If the amount of net collections under Chapter 502, Transportation Code, and this chapter is insufficient to cover the amount of those net collections authorized to be retained by a county as a percentage of the tax and penalties collected under this chapter, the comptroller shall on request of the county tax assessor-collector authorize the county to retain a portion of the tax and penalties collected under this chapter to cover the deficiency.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 456, ch. 93, Sec. 13, eff. Sept. 1, 1983;  Acts 1983, 68th Leg., p. 1360, ch. 280, Sec. 1, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 23.01, eff. Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 165, Sec. 22(71), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 165, Sec. 30.260, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.10, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter G. Disposition of Taxes › Section 152.122. Allocation of Tax

Sec. 152.122.  ALLOCATION OF TAX.  The comptroller shall deposit the funds received under Section 152.121 of this code as follows:
(1)  1/4 to the credit of the foundation school fund;  and
(2)  the remaining funds to the credit of the general revenue fund.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982.  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 2, eff. Sept. 1, 1984;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 42, eff. Sept. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 7, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter G. Disposition of Taxes › Section 152.1222. Allocation of Certain Tax Revenue to Property Tax Relief Fund

Sec. 152.1222.  ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND.  (a)  Notwithstanding Section 152.122, the comptroller shall deposit to the credit of the property tax relief fund under Section 403.109, Government Code, the amount of money received under Section 152.121 that is estimated to have been derived from the computation of the tax imposed by this chapter on the standard presumptive values of motor vehicles or on percentages of those values as provided by Section 152.0412.
(b)  The comptroller shall determine the amount described by Subsection (a) using available statistical data.  If satisfactory data are not available, the comptroller may require county tax assessor-collectors to report additional information to the comptroller as necessary to make the allocation required by Subsection (a).
Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 3(a), eff. October 1, 2006.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles › Subchapter G. Disposition of Taxes › Section 152.123. Tax Retained by County

Sec. 152.123.  TAX RETAINED BY COUNTY.  (a)  The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this chapter in the preceding calendar year.  In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:
(1)  collected under Section 152.047 in the preceding calendar year;  and
(2)  determines are attributable to sales in the county.
(b)  The county shall retain the following percentage of the amounts calculated under Subsection (a) during each of the following fiscal years:
(1)  in fiscal year 2006, 10 percent;
(2)  in fiscal year 2007, 20 percent;
(3)  in fiscal year 2008, 30 percent;
(4)  in fiscal year 2009, 40 percent;
(5)  in fiscal year 2010, 50 percent;
(6)  in fiscal year 2011, 60 percent;
(7)  in fiscal year 2012, 70 percent;
(8)  in fiscal year 2013, 80 percent;
(9)  in fiscal year 2014, 90 percent;
(10)  in fiscal year 2015 and succeeding years, 100 percent.
(c)  The county shall credit the amounts retained under Subsection (b) to the county's general fund.
Added by Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter A. General Provisions › Section 154.002. Storage

Sec. 154.002.  STORAGE.  (a) The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility.
(b)  For the purpose of Subsection (a), the vehicle of a manufacturer's representative is not a residence or public storage facility.
Added by Acts 2001, 77th Leg., ch. 540, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.021. Imposition and Rate of Tax

Sec. 154.021.  IMPOSITION AND RATE OF TAX.  (a)  A tax is imposed on a person who uses or disposes of cigarettes in this state.
(b)  The tax rates are:
(1)  $70.50 per thousand on cigarettes weighing three pounds or less per thousand; and
(2)  the rate provided by Subdivision (1) plus $2.10 per thousand on cigarettes weighing more than three pounds per thousand.
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 1, eff. Aug. 1, 1984, Sec. 2, eff. Sept. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 1;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.01, eff. July 1, 1990.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5), Sec. 1, eff. January 1, 2007.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.022. Tax Imposed on First Sale of Cigarettes

Sec. 154.022.  TAX IMPOSED ON FIRST SALE OF CIGARETTES.  The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.0225. Liability of Permitted Distributor

Sec. 154.0225.  LIABILITY OF PERMITTED DISTRIBUTOR.  A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 4, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.023. Impact of Tax

Sec. 154.023.  IMPACT OF TAX.  The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter.  If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.
Acts 1981, 67th Leg., p. 1640, 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 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.024. Importation of Small Quantities

Sec. 154.024.  IMPORTATION OF SMALL QUANTITIES.  (a)  A person who imports and personally transports 200 or fewer cigarettes into this state from another state or from an Indian reservation under the jurisdiction of the United States government is not required to pay the tax imposed by this chapter if the person uses the cigarettes and does not sell them or offer them for sale.  A person who imports and personally transports 200 or fewer cigarettes into this state from a foreign country shall pay the tax imposed by this chapter and have affixed on each individual package of cigarettes a stamp to show payment of the tax.
(b)  Employees of the Texas Alcoholic Beverage Commission who collect taxes on alcoholic beverages at ports of entry shall collect at the ports of entry the tax imposed by this chapter on cigarettes imported into this state.  In computing the amount of taxes to be collected, the commission may round the total amount up to the nearest quarter of a dollar.
(c)  The comptroller and the Texas Alcoholic Beverage Commission shall make rules for the administration of this section.
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 2, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.16, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1110, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 792 (S.B. 269), Sec. 2, eff. September 1, 2005.
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter B. Imposition and Rate of Tax › Section 154.026. Cigarettes Used Exclusively for Research Purposes

Sec. 154.026.  CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES.  (a)  Cigarettes are exempt from the tax imposed by Section 154.021 if the cigarettes are:
(1)  contained in a package labeled with "Experimental Use Only," "Reference Cigarettes," or other similar wording indicating that the manufacturer intends for the product to be used exclusively for experimental purposes in compliance with 27 C.F.R. Section 40.232;
(2)  sold directly by a manufacturer to a research facility in this state, including:
(A)  a laboratory, hospital, medical center, college, or university; or
(B)  a facility designated as a Tobacco Center of Regulatory Science by the National Institutes of Health;
(3)  used by the research facility exclusively for experimental purposes; and
(4)  not resold by the research facility.
(b)  Sections 154.041, 154.302, 154.502, 154.503, and 154.515 do not apply to cigarettes exempted by Subsection (a).
Added by Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 3, eff. September 1, 2017.