reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.366 - Internet Access Services

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Internet--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.
(2)
				  Internet access service--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 or other taxable services, unless these
				  services are provided in conjunction with and are merely incidental to the
				  provision of Internet access service. For example: Basic Internet access
				  service includes the ability to access general information (an information
				  service) and/or the ability to send information or messages via e-mail (a
				  telecommunication service). These services are incidental to the provision of
				  Internet access services and, unless separately stated, are considered part of
				  the Internet access service. On the other hand, a person selling information
				  services using the Internet, such as a company selling stock market prices, is
				  not providing an Internet access service and must collect tax on the charge for
				  its information service.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter O - STATE AND LOCAL SALES AND USE TAXES › Section 3.369 - Sales Tax Holiday-Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this section, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Energy-efficient product--A product that
				  has been designated as an Energy Star qualified product under the Energy Star
				  program jointly operated by the United States Environmental Protection Agency
				  and the United States Department of Energy and that is an:
(A) air conditioner priced at $6,000 or less
				  (room and central units);
(B)
				  clothes washer;
(C) ceiling fan;
(D) dehumidifier;
(E) dishwasher;
(F) incandescent or fluorescent light bulb;
(G) programmable thermostat; or
(H) refrigerator (including a
				  mini-fridge) priced at $2,000 or less.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.430 - Records Required, Information Required

Current through Reg. 49, No. 28; July 12, 2024
(a) Records Required.
(1) A supplier and permissive supplier, as
				  those terms are defined in Tax Code, §
											162.001, shall keep
				  the shipping documents that relate to each receipt for distribution of gasoline
				  or diesel fuel and shall keep records that show:
(A) the number of gallons of all gasoline or
				  diesel fuel inventories on hand at the first of each month;
(B) the number of gallons of all gasoline or
				  diesel fuel refined, compounded, or blended;
(C) the number of gallons of all gasoline or
				  diesel fuel purchased or received, showing the name of the seller and the date
				  of each purchase or receipt;
(D)
				  the number of gallons of all gasoline or diesel fuel sold, distributed, or
				  used, showing the name of the purchaser and the date of the sale, distribution,
				  or use;
(E) the number of gallons
				  of all gasoline or diesel fuel lost by fire, theft, or accident; and
(F) an itemized statement showing by load the
				  number of gallons of all gasoline or diesel fuel:
(i) received during the preceding calendar
				  month for export and the location of the loading;
(ii) exported from this state by destination
				  state or country; and
(iii)
				  imported during the preceding calendar month by state or country of
				  origin.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.431 - Refund of Gasoline and Diesel Fuel Tax to Transit Company

Current through Reg. 49, No. 28; July 12, 2024
(a) Definition. A transit company is a
				  company that:
(1) holds a franchise from a
				  political subdivision or is owned or operated by a political
				  subdivision;
(2) has rates that are
				  regulated by the political subdivision; and
(3) uses vehicles designed for 12 or more
				  passengers to transport persons in the political subdivisions.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.432 - Refunds on Gasoline, Diesel Fuel, Compressed Natural Gas, and Liquefied Natural Gas Taxes

Current through Reg. 49, No. 28; July 12, 2024
(a) Refunds and
				  credits. A person may file a claim for refund or a license holder may take a
				  credit on a return for state fuel tax paid on gasoline, diesel fuel, compressed
				  natural gas, or liquefied natural gas used off the highway, for certain resale,
				  for export from Texas, for loss caused by fire, theft, or accident, or other
				  use if authorized by law. The claim for refund or credit must be filed in
				  accordance with this section.
(b)
				  Time limitation. A claim for refund or credit must be filed before the
				  expiration of the following time limitations, as provided by Tax Code,
				  §§
										162.128,
				  162.230, and
				  162.369:
(1) one year from the first day of the
				  calendar month that follows:
(A)
				  purchase;
(B) tax exempt
				  sale;
(C) use, if withdrawn from
				  one's own storage for one's own use;
(D) export from Texas; or
(E) loss by fire, theft, or accident;
				  or
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.433 - Incidental Highway Travel

Current through Reg. 49, No. 28; July 12, 2024
(a) Definition.
				  "Incidental travel" on the public highway means those infrequent and
				  unscheduled trips that are insignificant to the total operation of the motor
				  vehicle, and only for the purpose of transferring the base of operation or to
				  travel to and from required maintenance and repairs.
(b) Requirements of dyed diesel fuel bonded
				  user. Licensed dyed diesel fuel bonded users are required to remit the tax due
				  on dyed diesel fuel used for incidental travel of motor vehicles at a rate of
				  1/4 gallon per mile traveled on the public highway.
(c) Requirements of person claiming refund. A
				  person who operates a motor vehicle exclusively off the public highways except
				  for incidental travel may claim a refund provided by §
										3.432
				  of this title (relating to Refunds On Gasoline, Diesel Fuel, Compressed Natural
				  Gas, and Liquefied Natural Gas Taxes), but not for that portion of fuel used in
				  motor vehicles for incidental travel. Tax is due on gasoline, diesel fuel,
				  compressed natural gas, and liquefied natural gas used for incidental travel of
				  motor vehicles at a rate of 1/4 gallon per mile traveled on the public
				  highway.
(d) Records. Dyed diesel
				  fuel bonded users and persons requesting refund shall maintain a record showing
				  the date and miles traveled on each on-highway trip in addition to the other
				  records required by §
										3.430
				  of this title (relating to Records Required, Information Required).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.434 - Liquefied Gas Tax Decal

Current through Reg. 49, No. 28; July 12, 2024
(a) This section
				  applies to periods prior to September 1, 2015. Effective September 1, 2015, the
				  tax on liquefied gas is repealed.
(b) Use of decal. Except as provided in
				  subsections (c) , (d) , and (g) of this section, a person who operates a motor
				  vehicle that is required to be licensed in Texas for use on the public highways
				  of Texas and that is powered by ethane, propane, butane, or a mixture of those
				  gases, including a motor vehicle equipped to use liquefied gas interchangeably
				  with another motor fuel, must:
(1) obtain
				  from the comptroller a liquefied gas decal; and
(2) prepay the liquefied gas tax to the
				  comptroller on an annual basis.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.435 - Metering Devices Used to Claim Refund of Tax on Gasoline Used In Power Take-Off and Auxiliary Power Units (Tax Code, Section)

Current through Reg. 49, No. 28; July 12, 2024
(a) This rule
				  applies only to motor fuel transactions that take place on or after January 1,
				  2004. Motor fuel transactions that occur prior to January 1, 2004, will be
				  governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3,
				  Subchapter L. The words and terms used in this section have the same meaning as
				  those defined in Tax Code, Chapter 162.
(b) Metering devices. A metering device that
				  complies with the specifications set out in subsection (c) of this section may
				  be used as a basis for determining the quantity of gasoline consumed in the
				  operation of an auxiliary power unit or power take-off equipment mounted on a
				  motor vehicle.
(c) Design
				  specifications. The meters shall be designed to separately measure the fuel
				  used by the motor vehicle from the fuel used to operate the power take-off or
				  the auxiliary power unit.
(1) The metering
				  device, or a model thereof, must be tested for accuracy and proper performance
				  by the Texas Engineering Experiment Station, Texas A&M University, or other
				  testing agency approved by the comptroller. The test must clearly establish
				  that the metering device operates within the acceptance tolerances for
				  allowable error or departure from true performance set forth in the National
				  Bureau of Standards, U.S. Department of Commerce Handbook 44, latest edition
				  for slow-flow meters;
(2) The
				  metering device must be designed so that the gasoline will flow through and be
				  recorded by the metering device only when the motor vehicle's spring-loaded
				  air-parking brake or other approved air-parking brake, or hydraulic parking
				  brake is engaged, or when any hydraulic power take-off unit that can be
				  operated only when the motor vehicle is stationary and the hydraulic power
				  take-off unit is engaged. The device must be designed so that gasoline will at
				  all times flow through a by-pass line when the air brakes, hydraulic brakes, or
				  hydraulic power take-off units described above are disengaged, or when the
				  motor vehicle is not stationary.
(3) The metering device installed on the
				  motor vehicle must be maintained in a manner in which the device will operate
				  at all times within the maintenance tolerances set forth in Handbook 44 for
				  slow-flow meters.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.436 - Liquefied Gas Dealer Licenses

Current through Reg. 49, No. 28; July 12, 2024
(a) This
				  rule applies only to motor fuel transactions that take place on or after
				  January 1, 2004, and prior to September 1, 2015. Motor fuel transactions that
				  occur prior to January 1, 2004, will be governed by sections in Texas
				  Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L. Effective
				  September 1, 2015, the tax on liquefied gas is repealed. The words and terms
				  used in this section have the same meaning as those defined in Tax Code Chapter
				  162.
(b) Dealer's license required.
(1) A person making a taxable delivery of
				  liquefied gas described in subsection (c) of this section must secure a
				  liquefied gas dealer license.
(2) A
				  licensed liquefied gas interstate trucker or a liquefied gas interstate trucker
				  registered under a multistate tax agreement (International Fuel Tax Agreement)
				  that maintains bulk storage of liquefied gas must secure a separate liquefied
				  gas dealer's license.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.437 - Trip Permit in Lieu of Interstate Trucker License

Current through Reg. 49, No. 28; July 12, 2024
(a) Who may qualify. A person entering Texas
				  for commercial purposes with a motor vehicle that has two axles and a
				  registered gross weight in excess of 26,000 pounds; or has three or more axles,
				  or is used in combination and the registered gross weight of the combination
				  exceeds 26,000 pounds, may purchase a temporary trip permit in lieu of the
				  required interstate trucker license or registration under a multistate tax
				  agreement (International Fuel Tax Agreement) if no more than five entries into
				  the state are made during a calendar year.
(b) Conditions.
(1) A trip permit must be obtained before or
				  at the time of entry into Texas.
(2) The trip permit is valid for 20 days from
				  date of purchase.
(3) The trip
				  permit may be used for only one entry into the state.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.438 - Signed Statements for Purchasing Dyed Diesel Fuel Tax Free

Current through Reg. 49, No. 28; July 12, 2024
(a) End User Number. A person who wants to
				  use a signed statement to purchase dyed diesel fuel tax free for use in
				  nonhighway equipment must apply to the comptroller for an End User Number. The
				  comptroller will issue to a qualified applicant an End User Number with a
				  prefix of DD (for non-agriculture off-highway equipment) or AG (for agriculture
				  off-highway equipment) depending on the manner in which the applicant will use
				  the dyed diesel fuel. A person cannot use a signed statement to purchase
				  tax-free dyed diesel fuel unless the person holds an End User Number issued by
				  the comptroller.
(b) Signed
				  Statement. A person with a valid End User Number may purchase dyed diesel fuel
				  tax free for nonhighway use by providing the seller with a signed statement.
				  The signed statement must be substantially in the form provided by the
				  comptroller and is subject to the limitations that are stated in paragraphs
				  (2), (3) and (4) of this subsection. Copies of the blank signed statements may
				  be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin,
				  Texas 78711-3528 or requested by calling (512) 463-4600, or our toll-free
				  number 1-800-252-1383. Taxpayers may download copies at www.window.state.tx.us.
(1) The signed statement must include the
				  purchaser's End User Number, must be signed by the buyer or the buyer's
				  authorized representative, and must specify that:
(A) only dyed diesel fuel will be purchased
				  using the signed statement;
(B) all
				  dyed diesel fuel will be used by the buyer and will not be resold;
				  and
(C) none of the dyed diesel
				  fuel will be delivered into the fuel supply tanks of motor vehicles operated on
				  public highways.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.439 - Motor Fuel Transportation Documents

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Manifest required.
(1) A terminal operator or
				  an operator of a bulk plant must give a shipping document or cargo manifest to
				  the person who operates the barge, vessel, railroad tank car, or transport
				  vehicle into which motor fuel is loaded at the terminal rack or bulk plant
				  rack. The terminal operator or operator of the bulk plant must keep copies of
				  shipping documents for at least four years.
(2) A motor fuel transporter must carry the
				  shipping document or cargo manifest in the transport vehicle for which the
				  document was issued when transporting the fuel described in the document. The
				  motor fuel transporter must keep copies of shipping documents for at least four
				  years.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.440 - On-Highway Travel of Farm Machinery

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Owners or operators of multiple farms, ranches, or similar tracts of land in
				  the same vicinity may move farm tractors, combines, and similar self-propelled
				  farm machinery over the public highways for the purpose of transferring the
				  base of operation of the machinery.
(b) Gasoline and diesel fuel used for travel
				  on the highway for any purpose other than for moving the machinery from one
				  tract of land to another to change base of operation shall be considered
				  taxable.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.441 - Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Bulk plant--A motor fuel storage and
				  distribution facility that:
(A) is not an
				  Internal Revenue Service-approved (IRS-approved) terminal; and
(B) from which motor fuel may be removed at a
				  rack.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.442 - Bad Debts or Accelerated Credit for Non-payment of Taxes

Current through Reg. 49, No. 28; July 12, 2024
(a) Bad Debt Deductions. A licensed
				  distributor, supplier, permissive supplier, or compressed natural gas and
				  liquefied natural gas dealer may file a claim for refund on the monthly return
				  of taxes paid on fuel that was sold on account that is later determined to be
				  uncollectible, worthless, and previously written off as bad debt at the time
				  that the distributor, supplier, permissive supplier, or compressed natural gas
				  and liquefied natural gas dealer held an active license.
(1) The claim for refund must be in writing,
				  state the fuel type (gasoline, diesel, compressed natural gas, or liquefied
				  natural gas), state the beginning and ending date of sales on which the bad
				  debt is claimed, the number of gallons, and the dollar amount of bad debts. The
				  licensed distributor, supplier, permissive supplier, or compressed natural gas
				  and liquefied natural gas dealer must establish the bad debt amount by
				  providing information on the form required by the comptroller. Required
				  information includes but is not limited to the following:
(A) the date of sale or invoice
				  date;
(B) invoice fuel amount and
				  invoice fuel tax amount;
(C) the
				  name and address of the purchaser, and if applicable, the license number of the
				  purchaser;
(D) all payments or
				  credits applied to the account of the purchaser; and
(E) uncollected amounts in the purchaser's
				  account that were written off as bad debt in the distributor's, supplier's,
				  permissive supplier's, or compressed natural gas and liquefied natural gas
				  dealer's, records, including the number of gallons of fuel represented by the
				  motor fuel portion of the bad debt.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.443 - Diesel Fuel Tax Exemption for Water, Fuel Ethanol, Biodiesel, Renewable Diesel, and Biodiesel and Renewable Diesel Mixtures

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Water-based diesel fuel--a combination of water, petroleum diesel fuel,
				  emulsifier, and seasonal additives (when necessary) into an emulsion that is
				  suitable or used for the propulsion of a diesel-powered motor
				  vehicle.
(2) Fuel grade
				  ethanol--denatured ethanol meeting the requirements of American Society for
				  Testing and Materials (ASTM) D-4806 used for blending with motor
				  fuel.
(3) Biodiesel--a fuel that:
(A) meets the registration requirements for
				  fuel or fuel additives established by the United States Environmental Agency
				  under Section 211 of the Federal Clean Air Act (42 U.S.C. Section
				  7545);
(B) is mono-alkyl esters of long chain fatty
				  acids derived from vegetable oils and animal fats;
(C) meets the requirements of ASTM
				  D-6751;
(D) is intended for use in
				  engines that are designed to run on conventional, petroleum-derived diesel
				  fuel; and
(E) is derived from
				  agricultural products, vegetable oils, recycled greases, biomass, or animal
				  fats or the wastes of those products or fats.
(4) Biodiesel blend--a blend of biodiesel
				  meeting the requirements of paragraph (3) of this subsection, with petroleum
				  based diesel fuel.
(5) Renewable
				  diesel--a fuel that:
(A) meets the
				  registration requirements for fuel or fuel additives established by the United
				  States Environmental Agency under Section 211 of the Federal Clean Air Act
				  (42 U.S.C. Section
				  7545);
(B) is a hydrocarbon;
(C) meets the requirements of ASTM
				  D-975;
(D) is intended for use in
				  engines that are designed to run on conventional, petroleum-derived diesel
				  fuel; and
(E) is derived from
				  agricultural products, vegetable oils, recycled greases, biomass, or animal
				  fats or the wastes of those products or fats.
(6) Renewable diesel blend--a blend of
				  renewable diesel fuel meeting the requirements of paragraph (5) of this
				  subsection, with petroleum based diesel fuel. A renewable diesel blend may also
				  be identified as a biomass-based diesel blend.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.444 - Temperature Adjustment Conversion Table and Metering Devices

Current through Reg. 49, No. 28; July 12, 2024
(a) This rule applies only to motor fuel
				  transactions that take place on or after January 1, 2004. Motor fuel
				  transactions that occur prior to January 1, 2004, will be governed by sections
				  in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter
				  L.
(b) Temperature adjustment
				  method. For the purpose of conversion of actual gasoline and diesel fuel volume
				  to equivalent volume of 60 degrees Fahrenheit, Table 6B of revised ASTM-API-IP
				  Petroleum Measurement Tables may be used in lieu of any conversion table which
				  the comptroller may issue.
(c)
				  Testing and accuracy of meters and thermometers or other devices designed to
				  accurately measure the temperature of fuel. Meters must be tested each 90 days
				  or after 10 million gallons through-put, whichever occurs first. The accuracy
				  of any meter being used must be maintained within 1% of correct volume during
				  all loading or unloading operations. The tests of meters shall be determined by
				  the methods provided by the American Society of Mechanical Engineers-American
				  Petroleum Institute for the Installation, Proving and Operation of Meters in
				  Liquid Hydrocarbon Service. Thermometers or other devices designed to
				  accurately measure the temperature of fuel must be tested each 90 days and must
				  conform to standards set by the American Society of Mechanical
				  Engineers-American Petroleum Institute or National Bureau of
				  Standards.
(d) Records. A record of
				  all tests must be maintained and open for examination by the comptroller for a
				  period of four years.
(e) Posting
				  of results. The results of the most recent tests on all meters and thermometers
				  or temperature measuring devices being used must be posted in a conspicuous
				  place at each terminal where the tests are required.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.446 - Electronic Filing of Reports, Civil Penalties, and Deferred Tax Payments

Current through Reg. 49, No. 28; July 12, 2024
(a) This rule applies only to motor fuel
				  transactions that take place on or after January 1, 2004. Motor fuel
				  transactions that occur prior to January 1, 2004, will be governed by sections
				  in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter
				  L.
(b) Electronic filing of reports
				  and schedules.
(1) The comptroller may
				  require a supplier, permissive supplier, distributor, importer, exporter,
				  blender, or motor fuel transporter to file reports and schedules by means of
				  electronic transmission under the following circumstances:
(A) the combined total number of gallons of
				  gasoline and diesel fuel that a licensed supplier, permissive supplier,
				  distributor, importer, exporter, or blender receives during the preceding 12
				  months exceeds five million gallons, or the total number of transactions that a
				  licensed supplier, permissive supplier, distributor, importer, exporter, or
				  blender reports on the monthly report schedules exceeds 100 transactions each
				  month for three consecutive months on an individual license basis; or
(B) the total number of transactions that a
				  motor fuel transporter reports on the quarterly report schedules exceeds 100
				  transactions.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.447 - Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers

Current through Reg. 49, No. 28; July 12, 2024
(a) Reports
				  required.
(1) A dyed diesel fuel bonded user
				  with an average quarterly tax liability of $600 or less has the option to file
				  reports each quarter or each year. After a dyed diesel fuel bonded user has
				  selected a method of reporting, the method cannot be changed without permission
				  from the comptroller unless the dyed diesel fuel bonded user's tax liability
				  for a year exceeds $2,400, or the comptroller deems change otherwise necessary.
				  If the dyed diesel fuel bonded user's diesel fuel tax liability during a year
				  exceeds $2,400, the dyed diesel fuel bonded user must file a report for all
				  previous quarters of that year. Future reports must be filed on a quarterly
				  basis.
(2) Dyed diesel fuel bonded
				  users with an average quarterly tax liability of more than $600 must file
				  quarterly reports.
(3) Compressed
				  natural gas and liquefied natural gas dealers with an average quarterly tax
				  liability of $600 or less have the option to file reports each quarter or each
				  year. After a compressed natural gas and liquefied natural gas dealer has
				  selected a method of reporting, the dealer cannot change the method without
				  permission from the comptroller, unless the compressed natural gas and
				  liquefied natural gas dealer's tax liability for a year exceeds $2,400. The
				  comptroller may require a compressed natural gas and liquefied natural gas
				  dealer to change its method of reporting when the comptroller deems change
				  otherwise necessary. If the compressed natural gas and liquefied natural gas
				  dealer's tax liability during a year exceeds $2,400, the compressed natural gas
				  and liquefied natural gas dealer must file a report for all previous quarters
				  of that year. Future reports must be filed on a quarterly basis.
(4) The report and payment of tax on sales of
				  compressed natural gas and liquefied natural gas made from September 1, 2013,
				  through December 31, 2013, are to be included with the 2013 annual
				  return.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter S - MOTOR FUEL TAX › Section 3.448 - Transportation Services for Texas Public School Districts

Current through Reg. 49, No. 28; July 12, 2024
(a) Affidavit. To purchase gasoline or diesel
				  fuel less the state tax , a commercial transportation company that provides
				  transportation services to a public school district in Texas must submit to the
				  comptroller an affidavit stating:
(1) that
				  the company has contracted with a specific public school district to provide
				  transportation services (other than charter trips) for the school district;
				  and
(2) that motor fuel purchased
				  tax-free will be used exclusively by the company to provide the transportation
				  services for the school district.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter U - PUBLIC UTILITY GROSS RECEIPTS TAX › Section 3.511 - Tax Rate, Due Dates, Payments, Exclusions, and Auditing

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Gross receipts--Includes receipts from charges for services, products, or
				  commodities that are supplied or sold to an ultimate consumer. The tax
				  assessment is not imposed on receipts derived from the sale of products or
				  services that are purchased for resale.
(2) Rate--Every compensation, tariff, charge,
				  fare, toll, rental, and classification, or any of them demanded, observed,
				  charged, or collected whether directly or indirectly by any public utility for
				  any service, product, or commodity included in Texas Civil Statutes, Article
				  1446c, §2.0011(1) or §3.002(9), and any rules, regulations,
				  practices, or contracts affecting any compensation, tariff, charge, fare, toll,
				  rental, or classification.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.574 - Margin: New Veteran-Owned Businesses

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Effective date. This section is effective January 1, 2016.
(b) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Beginning date--
(A) For a taxable entity
				  that qualifies as a new veteran-owned business, the earlier of:
(i) the fifth anniversary of the date on
				  which the taxable entity was chartered, organized, or otherwise formed in
				  Texas; or
(ii) the date the
				  taxable entity ceases to qualify as a new veteran-owned business.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.582 - Margin: Passive Entities

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective
				  Date. The provisions of this section apply to franchise tax reports originally
				  due on or after January 1, 2008, unless otherwise provided.
(b) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise:
(1)
				  Active trade or business--For the purposes of this section only:
(A) an entity conducts an active trade or
				  business if the activities include active operations that form a part of the
				  process of earning income or profit, and the entity performs active management
				  and operational functions;
(B)
				  activities performed by the entity include activities performed by persons
				  outside the entity, including independent contractors, to the extent that the
				  persons perform services on behalf of the entity and those services constitute
				  all or part of the entity's trade or business; or
(C) an entity conducts an active trade or
				  business if assets, including royalties, patents, trademarks, and other
				  intangible assets, held by the entity are used in the active trade or business
				  of one or more related entities.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.584 - Margin: Reports and Payments

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective date.
				  The provisions of this section apply to franchise tax reports originally due on
				  or after January 1, 2008, except as otherwise noted.
(b) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Beginning date--
(A) except as provided by
				  subparagraph (B) of this paragraph:
(i) for a
				  taxable entity chartered or organized in this state, the date on which the
				  taxable entity's charter or organization takes effect; and
(ii) for a foreign taxable entity, the date
				  on which the taxable entity begins doing business in this state; or
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.585 - Margin: Annual Report Extension

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Effective date. Except as otherwise provided, the provisions of this section
				  apply to franchise tax reports originally due on or after January 1,
				  2008.
(b) Taxable and nontaxable
				  entities. See §
										3.581
				  of this title (relating to Margin: Taxable and Nontaxable Entities) for a list
				  of taxable and nontaxable entities.
(c) Extension of due date to November 15.
				  Except for a taxable entity that has been notified by the comptroller that it
				  is required to make its franchise tax payments by electronic funds transfer
				  (see subsections (d), (f), and (g) of this section), a taxable entity will be
				  granted an extension to file an annual report and the due date of the report is
				  extended to the next November 15, if the taxable entity:
(1) requests the extension on or before May
				  15;
(2) requests the extension on a
				  form provided by the comptroller; and
(3) remits with the extension request:
(A) 90% or more of the amount of tax reported
				  as due on the report filed on or before November 15; or
(B) 100% of the tax reported as due for the
				  previous calendar year on the report due in the previous calendar year and
				  filed on or before May 14 of the year for which the extension is requested.
(i) For reports originally due prior to
				  January 1, 2017, a combined group may only use this 100% option if the combined
				  group has lost a member or if the members of the combined group are the same as
				  they were on the last day of the period upon which the report due in the
				  previous calendar year was based.
(ii) For reports originally due on or after
				  January 1, 2017, a combined group may use this 100% option regardless of any
				  changes in combined group members.
(iii) A separate entity that was included in
				  a combined group report originally due in the previous calendar year may not
				  use the 100% extension option.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.589 - Margin: Compensation

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective date.
				  The provisions of this section apply to franchise tax reports originally due on
				  or after January 1, 2008, except as otherwise noted.
(b) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Client--
(A) any person who enters into a
				  professional employer services agreement with a license holder; or
(B) any person who enters into an agreement
				  with a temporary employment service, as defined under Labor Code, §
												93.001(2)
				  (Definitions), for the purpose of having
				  individuals supplement their workforce.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.592 - Margin: Additional Tax

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective
				  date. For reports originally due on or after January 1, 2008, the additional
				  tax imposed by Tax Code, §
										171.0011, applies
				  to a taxable entity which no longer has sufficient nexus with Texas to be
				  subject to the franchise tax. All provisions of Tax Code, Chapter 171, apply to
				  the additional tax, unless they conflict with a provision in Tax Code, §
										171.0011.
(b) Due date. A final report and payment of
				  the additional tax are due within 60 days after the taxable entity no longer
				  has sufficient nexus with Texas to be subject to the franchise tax. However, an
				  estimated return and payment may need to be filed and paid before a taxable
				  entity will receive clearance from the comptroller to terminate, dissolve,
				  merge, or withdraw. As long as the proper amount is paid and an amended return,
				  if needed, is filed within 60 days after the taxable entity terminates,
				  dissolves, merges, or withdraws, then no penalty or interest will be
				  assessed.
(c) Rate and business
				  based on. The additional tax rate is determined by Tax Code, §
										171.002
				  and is applied to taxable margin for the period from the day after the last day
				  for which tax under Tax Code, Chapter 171, was based on a previous report
				  through the date the taxable entity no longer has sufficient nexus with Texas
				  to be subject to the franchise tax.
(d) Passive entities. See §
										3.582(g)
				  of this title (relating to Margin: Passive Entities) and Tax Code, §
										171.001(c).
				  A passive entity must file a final report when the entity is no longer subject
				  to the tax. If the entity has been a passive entity since the last report
				  filed, no tax would be due with the report.
(e) Combined group reports. See §
										3.590
				  of this title (relating to Margin: Combined Reporting).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.594 - Margin: Temporary Credit for Business Loss Carryforwards

Current through Reg. 49, No. 28; July 12, 2024
(a) Provisions. The provisions of this
				  section apply to franchise tax reports originally due on or after January 1,
				  2008.
(b) Definitions. The
				  following words and terms, when used in this section, shall have the following
				  meanings, unless the context clearly indicates otherwise.
(1) Business loss--Any negative amount of
				  earned surplus after apportionment and allocation but before any deductions for
				  solar energy devices under Tax Code, §
											171.107,
				  clean coal project under Tax Code, §
											171.108,
				  or investment in an enterprise zone under Tax Code, §
											171.1015.
				  Business losses must have been used to offset any positive amount of earned
				  surplus even in years when no tax was due.
(2) Business loss carryforward--Unused and
				  unexpired amounts of business losses created on the 2003 and subsequent
				  franchise tax report years.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter V - FRANCHISE TAX › Section 3.599 - Margin: Research and Development Activities Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective dates.
(1) The provisions of this section apply to
				  franchise tax reports originally due on or after January 1, 2014.
(2) These provisions expire on December 31,
				  2026. The credits allowed under this section cannot be established on a report
				  originally due after December 31, 2026. The expiration does not affect the
				  carryforward of a credit authorized under these provisions as provided in
				  subsection (l) of this section and established on a report originally due prior
				  to the expiration date of these provisions.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX › Section 3.601 - Definitions, Changes in Ownership, Gross Receipts Regulations, and Record Keeping Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Gross receipts--The total sum of money
				  derived from the operation of a coin-operated machine which vends music, skill,
				  or pleasure.
(2) Issue a license--A
				  license issued on an applicant's original application or a license issued on an
				  application for renewal.
(3)
				  License--A general business license, import license, or repair license issued
				  by the comptroller.
(4) Machine or
				  amusement machine--All machines that vend or dispense music, or are operated
				  for skill or pleasure. A machine in an independent cabinet with a separate
				  central control mechanism shall be considered a separate machine in regard to
				  occupation tax requirements. A machine that is no longer functional, and that
				  has been permanently taken out of service, will not be considered to be a
				  coin-operated machine operated for music, skill, or pleasure. In this context
				  permanently taken out of service means that it is no longer financially
				  practical to operate the machine and the machine will be used only for
				  parts.
(5) Machines designed
				  exclusively for children--Machines that can only be used for skill or pleasure
				  by a child under 12 years of age.
(6) Owner of a registration certificate--An
				  owner who possesses a valid registration certificate issued by the
				  comptroller.
(7) Permit--The decal
				  issued by the comptroller to an owner of a coin-operated machine evidencing the
				  payment of the occupation tax.
(8)
				  Person--Any natural person, association of natural persons, trustee, receiver,
				  partnership, corporation, organization, or the manager, agent, or employee of
				  any of them.
(9) Video game--An
				  electronic mechanism played for skill or pleasure by means of images on a
				  screen. Each cabinet that holds a game of skill or pleasure by means of images
				  on a screen constitutes an independent operation subject to the occupation
				  tax.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter W - AMUSEMENT MACHINE REGULATION AND TAX › Section 3.602 - Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and Exemptions

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Coin-operated amusement machine--Any kind
				  of machine or device operated by or with a coin or other United States
				  currency, metal slug, token, electronic card, or check, that vends or dispenses
				  music or is operated for skill or pleasure. The term does not include an
				  amusement machine designed exclusively for children under 12 years of
				  age.
(2) General business license
				  holder--A person who may engage in the business of manufacturing, owning,
				  buying, selling, renting, leasing, trading, maintaining, transporting, or
				  exhibiting in Texas, or storing a coin-operated amusement machine.
(3) Import license holder--A person who may
				  engage in the business of importing, transporting, owning, buying, repairing,
				  selling, or delivering a coin-operated amusement machine for sale or delivery
				  in this state.
(4) Person--An
				  individual, association, trustee, receiver, partnership, corporation, or other
				  organization or legal entity, or a manager, agent, servant, or employee of an
				  individual, association, trustee, receiver, partnership, corporation, or other
				  organization or legal entity.
(5)
				  Registration certificate holder--A person who is exempt from the licensing and
				  recordkeeping requirements in Occupations Code, Chapter 2153 (Coin-Operated
				  Machines) but who may not exhibit a coin-operated amusement machine unless the
				  machine is registered annually with the comptroller.
(6) Repair license holder--A person who may
				  engage in the business of maintaining, transporting, or storing a coin-operated
				  amusement machine.
(7) Tax
				  permit--The decal issued by the comptroller to an owner of a coin-operated
				  amusement machine evidencing the payment of the occupation tax.