reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.84 - Exemption for Orthopedically Handicapped Person

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) A
				  motor vehicle modified for operation by an orthopedically handicapped person
				  is:
(A) a vehicle that has been specially
				  modified by altering such items as the conventional brake, acceleration system,
				  or steering system to facilitate the operation of the vehicle by an
				  orthopedically handicapped driver, including but not limited to, hand controls
				  to operate the brake, clutch, or accelerator; relocating or altering the
				  accelerator pedal; and relocating or extending the emergency brake;
				  or
(B) a vehicle that has been
				  specially modified by installing such items as a wheelchair lift, hoist, raised
				  roof, or attached ramp to allow an orthopedically handicapped driver to enter
				  the vehicle.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.86 - Destroyed and Repaired Motor Vehicles

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Motor vehicle:
(1) includes a self-propelled
				  unit designed to transport persons or property on a public highway and includes
				  trailers, semitrailers, house trailers, and motorcycles;
(2) does not include:
(A) a device moved only by human
				  power;
(B) a device used
				  exclusively on stationary rails or tracks;
(C) a mobile office;
(D) a unit that has been declared a total
				  loss by an insurance company registered to transact business in this or another
				  state;
(E) a unit where the
				  certificate of title has been or is being surrendered for:
(i) a salvage certificate issued pursuant to
				  the Certificate of Title Act, Texas Civil Statutes, Article 6687-1;
(ii) a certificate of authority issued
				  pursuant to the Litter Abatement Act, Texas Civil Statutes, Article
				  4477-9a;
(iii) a nonrepairable
				  motor vehicle certificate of title issued pursuant to the Certificate of Title
				  Act, Texas Civil Statutes, Article 6687-1; or
(iv) an ownership document issued by another
				  state if the document is comparable to a document issued pursuant to clauses
				  (i), (ii), or (iii) of this subparagraph; and
(F) a road-building machine.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.88 - Moveable Specialized Equipment and Off-Road Vehicles

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)
				  Off-road vehicle--A self-propelled vehicle designed primarily for use off the
				  public streets and highways. Specific examples of off-road vehicles are golf
				  carts, fork lifts, go carts, race cars, and other types of vehicles, such as
				  dirt bike motorcycles, that are not designed or intended by the manufacturer to
				  meet registration and safety inspection requirements for motor
				  vehicles.
(2) Motor vehicle--A
				  self-propelled vehicle designed to transport persons or property upon the
				  public highways and a vehicle designed to be towed by a self-propelled vehicle
				  while carrying property. The term includes trucks, automobiles, trailers,
				  trailers sold unassembled in a kit, semitrailers, house trailers, dollies,
				  jeeps, stingers, auxiliary axles, converter gears, truck cab/chassis, and
				  motorcycles. A unit that meets the definition of a "motor vehicle" does not
				  lose its identity as a motor vehicle if tangible personal property is added to
				  the vehicle allowing the unit to perform a specialized function but prohibiting
				  the vehicle from transporting separate property or persons other than the
				  driver. An example of such a vehicle would be a flatbed truck upon which oil
				  well servicing equipment is attached.
(3) Moveable Specialized Equipment--A unit
				  designed and built specifically to perform a specialized function that does not
				  include transporting property separate from itself or persons other than the
				  driver. Examples of moveable specialized equipment meeting these criteria are
				  motorized cranes, motorized oil well servicing units, and mobile auto
				  crushers.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.90 - Motor Vehicles Purchased for Use Outside of Texas

Current through Reg. 49, No. 28; July 12, 2024
(a) Motor vehicle sales tax exemption.
(1) A motor vehicle purchased in Texas
				  intended for use exclusively outside of Texas is exempt from the motor vehicle
				  sales tax.
(2) A vehicle exempt
				  under this section may not be operated within Texas for any purpose other than
				  its being driven out of the state.
(3) A purchaser claiming an exemption from
				  motor vehicle sales tax because the vehicle is purchased for use exclusively
				  outside of Texas must issue to the seller a Texas Motor Vehicle Sales Tax
				  Exemption Certificate as described in subsection (e) of this section. The
				  registration of a motor vehicle in Texas will create the presumption that the
				  vehicle is for use within Texas.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.94 - Filing Reports

Current through Reg. 49, No. 28; July 12, 2024
(a) Definition of
				  place of sale. Place of sale means the county in which the application for
				  certificate of title is filed.
(b)
				  Monthly filing. The motor vehicle sales taxes on amounts received on
				  seller-financed sales and rentals are due and payable on or before the 20th day
				  of the month following the end of each calendar month. Returns must be filed on
				  a monthly basis unless a taxpayer qualifies as a quarterly filer or prepays tax
				  on a quarterly basis. See subsections (c) and (d)(3) of this section.
(c) Quarterly filing. A taxpayer who owes
				  less than $1,500 in tax for any calendar quarter is required to file a return
				  and pay the tax on or before the 20th day of the month following the end of the
				  calendar quarter.
(d) Filing the
				  return.
(1) The return for each reporting
				  period must reflect the total receipts and taxable receipts for each county in
				  which sales occurred. The 0.5% discount for timely filing and payment may be
				  claimed on the return for each reporting period and computed on the amount
				  timely reported and paid with that return.
(2) The comptroller will make forms available
				  to all persons required to file returns. The failure of a taxpayer to obtain
				  the forms will not relieve the taxpayer from the requirement to file and remit
				  the tax timely.
(3) Prepayments may
				  be made by taxpayers who file monthly or quarterly returns. The amount of the
				  prepayment must be a reasonable estimate of the state and local tax liability
				  for the entire reporting period. "Reasonable estimate" means at least 90% of
				  the total amount due or an amount equal to the actual net tax liability due and
				  paid for the same reporting period of the immediately preceding year.
(A) The monthly prepayment is due on or
				  before the 15th day of the month for which the prepayment is made. Prepayments
				  earn an additional 1.25% discount.
(B) The quarterly prepayment is due on or
				  before the 15th day of the second month of the quarter for which the tax is
				  due. Prepayments earn an additional 1.25% discount each quarter.
(4) A remittance that is less than
				  a reasonable estimate as required by paragraph (3) of this subsection will not
				  be regarded as a prepayment. The 1.25% discount will not be allowed. If the
				  taxpayer owes more than $1,500 in a calendar quarter, the taxpayer will be
				  regarded as a monthly filer. All monthly reports not filed because of the
				  invalid prepayment will be subject to late filing penalty and
				  interest.
(5) Filing late payments
				  or filing late returns will cause all discounts to be disallowed and penalties
				  for late filing or payment will be imposed. Reports filed late will result in
				  disallowance of the prepayment discount.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.95 - Motor Vehicle Sales Tax Resale Certificate; Sales for Resale

Current through Reg. 49, No. 28; July 12, 2024
(a) Sale for resale. A sale for resale is not
				  taxable. A sale for resale is a sale of a motor vehicle to a purchaser who is a
				  dealer who holds a general distinguishing number issued under Article 6686,
				  Revised Statutes, as amended, and the Transportation Code, Chapter 503; and
(1) holds the motor vehicle exclusively for
				  resale; or
(2) operates the motor
				  vehicle with metal dealer plates in accordance with Article 6686, Revised
				  Statutes, as amended, and the Transportation Code, Chapter 503.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.96 - Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles

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 meaning, unless the context clearly indicates otherwise.
(1) Motor vehicle subject to surcharge--An
				  on-road motor vehicle that is diesel powered and registered with a gross
				  vehicle weight in excess of 14,000 pounds; the surcharge does not apply to a
				  recreational vehicle, as that term is defined by Transportation Code, §
											522.004(b),
				  that is not held or used for the production of income. See §
											3.320
				  of this title (relating to Texas Emissions Reduction Plan Surcharge; Off-Road,
				  Heavy-Duty Diesel Equipment) for information about the imposition of the
				  surcharge to certain equipment.
(2)
				  Lease--An agreement, other than a rental, whereby an owner of a motor vehicle
				  gives exclusive use of the vehicle to another for consideration for a period
				  that is more than 180 days.
(3)
				  Rental--An agreement whereby:
(A) the owner
				  of a motor vehicle gives exclusive use of the vehicle to another for
				  consideration for a period that is 180 days or less;
(B) the original manufacturer of a motor
				  vehicle gives exclusive use of the motor vehicle to another for consideration;
				  or
(C) the owner of a motor vehicle
				  gives exclusive use of the vehicle to another for re-rental
				  purposes.
(4)
				  Surcharge--A fee imposed on a retail sale or use in this state of a motor
				  vehicle described in paragraph (1) of this subsection. The surcharge is imposed
				  by Tax Code, §
											152.0215, for the benefit of
				  the Texas Emission Reduction Plan Fund as provided in Health and Safety Code,
				  §
											386.251.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter I - MISCELLANEOUS OCCUPATION TAX › Section 3.143 - Oil, Gas, and Related Well Service

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) Incomplete service--A service precluded
				  or terminated without the benefit contracted for being produced (whether or not
				  equipment is connected to the well).
(2) Primary taxable service--Includes:
(A) cementing the casing seat of any oil or
				  gas well;
(B) shooting, fracturing,
				  or acidizing the sands or other formations of the earth in any such well;
				  and
(C) surveying or testing such
				  formations or the contents thereof, in any such well through the use of
				  instruments or equipment at least a portion of which instruments or equipment
				  is located within the well bore when the survey or test is made.
(3) Waiting or standby time--That
				  portion of the time billed at a reduced rate because the equipment for which
				  such billing is made was not actually used in the performance of a taxable
				  service during such period.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter K - HOTEL OCCUPANCY TAX › Section 3.162 - Hotel Occupancy Tax Base and Collection of the Tax

Current through Reg. 49, No. 28; July 12, 2024
(a) Tax Base.
(1) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(A)
				  Charges for personal services--Charges which are unrelated to the cost of the
				  actual occupancy of the room or rooms. Charges for personal services do not
				  include charges which are related to the cleaning and readying of a room for
				  occupancy.
(B) Occupancy--The use
				  or possession, or the right to the use or possession, of any room or rooms in a
				  hotel for any purpose.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter K - HOTEL OCCUPANCY TAX › Section 3.163 - Refund of Hotel Occupancy Tax

Current through Reg. 49, No. 28; July 12, 2024
(a) State
				  agency. A state agency is an agency, institution, board, or commission of the
				  State of Texas other than an institution of higher education as defined in
				  Education Code, §
										61.003.
(b) Refunds. A state agency may request a
				  refund for each fiscal year quarter for the state hotel tax paid directly to a
				  hotel or the amount of state hotel tax for which the agency reimbursed a state
				  employee on a state travel voucher. A state agency that uses the Uniform
				  Statewide Accounting System (USAS) will receive its state hotel tax refund by
				  way of USAS. A state agency must directly contact the applicable city or county
				  to apply for a refund of municipal or county hotel tax for which the agency
				  reimbursed a state employee.
(c)
				  Time limitation. A state agency may apply for a refund of state hotel tax no
				  later than two years after the end of the fiscal year in which the travel
				  occurred as provided by Government Code, Chapter 403, Subchapter E. A state
				  agency may apply for a refund of municipal or county hotel occupancy tax for
				  each calendar quarter according to the local city or county ordinance. In the
				  absence of a local ordinance, the same time limitation that applies to the
				  refund of state hotel tax will apply to municipal and county taxes.
(d) Documentation required.
(1) Documentation must be maintained to
				  substantiate the claim, including a copy of the hotel folio, billing statement,
				  invoice, or other document, that contains the following information:
(A) name of the hotel;
(B) location address of hotel;
(C) name of city where hotel is
				  located;
(D) name of county where
				  hotel is located;
(E) date(s) of
				  lodging;
(F) amount of state,
				  municipal, and county hotel tax paid separately stated;
(G) method of payment (travel voucher
				  reimbursement, state credit card, state purchase order, direct billing, other);
				  and
(H) name of employee, if tax
				  reimbursed on travel voucher.
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 3.276 - Surveying 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) Confirm--To perform any act, at a
				  location or remotely, to reestablish or verify boundaries of real property or
				  the location of a real property improvement. The term includes reestablishing
				  or verifying the location of a boundary used as a reference point to locate or
				  measure to another point, such as the location of an improvement in relation to
				  the boundaries of real property.
(2) Contractor--A person who makes an
				  improvement on real property and who, as a necessary or incidental part of the
				  service, incorporates tangible personal property into the real property
				  improved. For the purposes of this section, the term includes a builder,
				  developer, speculative builder, or other person acting as a builder to improve
				  residential real property.
(3)
				  Determine--To perform any act, at a location or remotely, to establish, mark,
				  or set the boundaries of real property or the location of an improvement. The
				  term includes ascertaining the location of a boundary used as a reference point
				  to locate or to measure another point, such as the location of an improvement
				  in relation to the boundaries of real property.
(4) Landman--An individual who, in the course
				  and scope of the individual's business:
(A)
				  acquires or manages petroleum or mineral interests; or
(B) performs title or contract functions
				  related to the exploration, exploitation, or disposition of petroleum or
				  mineral interests.
(5)
				  Surveying service--An activity performed on land, from the air, under water or
				  remotely that uses relevant elements of law, research, measurement, analysis,
				  computation, mapping, and land description to determine or confirm the
				  boundaries of real property or to determine or confirm the location of an
				  improvement in relation to the boundaries of real property. Professional
				  surveying subject to regulation under Occupations Code, Chapter 1071 (Land
				  Surveyors), is presumed to be a surveying 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 3.281 - Records Required; Information Required

Current through Reg. 49, No. 28; July 12, 2024
(a) Persons who must keep records.
(1) Sellers of taxable items and purchasers
				  who store, use, or consume taxable items in this state shall keep books,
				  papers, and records in the form that the comptroller requires.
(2) Examples of persons who are required to
				  keep records include the following:
(A) a
				  person who sells, leases, or rents tangible personal property;
(B) a person who performs taxable labor, such
				  as fabricating, processing, and producing tangible personal property;
(C) a person who performs taxable services
				  that are listed in Tax Code, §
												151.0101;
				  or
(D) a person who purchases
				  taxable items.
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 3.282 - Auditing Taxpayer Records

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  following words and terms, when used in this section, shall have the following
				  meanings, unless the context clearly indicates otherwise.
(1) Managed audit--A taxpayer self-review and
				  analysis of invoices, checks, accounting records, or other documents or
				  information to determine a taxpayer's liability for tax under Tax Code, Chapter
				  151, as allowed under a written agreement with the comptroller authorizing a
				  managed audit as described in subsection (f) of this section.
(2) Percentage-based reporting method--A
				  method by which a direct payment permit holder may be authorized to categorize
				  purchase transactions according to standards specified in a letter of
				  authorization issued under the provisions set out in subsection (g) of this
				  section, reviews an agreed-on sample of invoices in those categories to
				  determine the percentage of taxable transactions, and uses that percentage to
				  calculate the amount of tax to be reported.
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 3.283 - Bartering Clubs and Exchanges

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms, when used in this subchapter, shall
				  have the following meanings, unless the context clearly indicates otherwise.
(1) Barter--To exchange taxable items without
				  using money.
(2) Barter
				  exchange--Any organization, association, or group of persons maintaining
				  facilities for the purpose of bringing purchasers and sellers together for the
				  purpose of bartering.
(3) Trade
				  units--The medium of exchange which is debited and credited to members'
				  accounts when bartering.
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 3.287 - Exemption Certificates

Current through Reg. 49, No. 28; July 12, 2024
(a) Definition.
				  Exemption certificate--A document that, when properly executed, allows the
				  tax-free purchase of an item that would otherwise be subject to tax. Except as
				  otherwise stated, the exemption certificate described in this section refers to
				  the Texas Sales and Use Tax Exemption Certification, Form 01-339 (Back) or a
				  document substantially in the same format. There is no provision in Tax Code,
				  Chapter 151 (Limited Sales, Excise, and Use Tax) for an exemption number or a
				  tax exempt number to be issued or used in connection with the Texas Sales and
				  Use Tax Exemption Certification, Form 01-339 (Back).
(b) Who may issue an exemption certificate.
				  An exemption certificate of the type described in this section may only be
				  issued by one of the following:
(1) an
				  organization that has qualified for exemption under Tax Code, §
											151.309
				  (Governmental Entities) or §151.310 (Religious, Educational, and Public
				  Service Organizations). See §
											3.322 of
				  this title (relating to Exempt Organizations); or
(2) a person purchasing an item that is
				  exempt under Tax Code, Chapter 151, Subchapter H (Exemptions).
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 3.288 - Direct Payment Procedures and Qualifications

Current through Reg. 49, No. 28; July 12, 2024
(a) Qualified consumers may give a direct
				  payment blanket exemption certificate in lieu of the taxes imposed by the Tax
				  Code, Chapter 151, for taxable items which they purchase for their own use and
				  which items will not be resold in any manner.
(b) All applicants for a direct payment
				  permit must comply with the following conditions, prerequisites, and
				  qualifications.
(1) The applicant must be
				  annually purchasing at least $800,000 worth of taxable items for the person's
				  own use and not for resale. A statement to this effect must be submitted to the
				  comptroller. Adequate records must be available to support this statement. The
				  statement must accompany the application for a direct payment permit.
(2) The applicant must be able to establish
				  to the satisfaction of the comptroller that the applicant is a responsible
				  person and that the applicant's accounting methods clearly distinguish between
				  taxable and nontaxable purchases. A clear statement of the accounting method
				  intended to be used must accompany the application for a direct payment
				  permit.
(3) The applicant must
				  agree to accrue and pay all taxes imposed by the Tax Code, §
											151.101, on the
				  direct payment return for items not specifically exempted and to make the
				  payments to the state on or before the 20th day of the month following each
				  monthly period in which the items become subject to the tax by reason of use or
				  consumption in this state. A written agreement to this effect must be furnished
				  to the comptroller, and it must be signed and returned along with the
				  application for a direct payment permit.
(4) The applicant must agree to give a resale
				  certificate (as opposed to a direct payment exemption certificate) for any
				  taxable item that will be resold as provided by the Tax Code, §
											151.054
				  or §
											151.104.
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 3.289 - Alcoholic Beverage Exemptions

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Exemptions.
(1) Sales or use tax is not due
				  on charges for admission to night clubs, dance halls, discos, etc., when the
				  charges are subject to the mixed beverage gross receipts tax under Tax Code,
				  Chapter 183. If the state refunds the mixed beverage gross receipts tax that
				  was previously paid on cover charges, then the cover charges that were not
				  taxed under Tax Code, Chapter 183, are subject to sales tax as a fee for
				  admission to an amusement service. For information on amusement services, see
				  §
											3.298 of this
				  title (relating to Amusement Services).
(2) Sales or use tax is not due on the sale
				  of mixed beverages, including ice or nonalcoholic beverages that are mixed
				  with, or are intended to be mixed with, alcoholic beverages, and gratuities
				  collected on those sales, if the receipts are taxable under Tax Code, Chapter
				  183. If the state refunds mixed beverage gross receipts tax that was previously
				  paid on mixed beverages, ice, and nonalcoholic beverages, then sales tax is due
				  on the original sales price that was not taxed under Tax Code, Chapter
				  183.
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 3.294 - Rental and Lease of Tangible Personal Property

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)
				  Financing lease--
(A) A written lease
				  contract containing either of the following provisions or conditions at the
				  inception of the contract:
(i) title to the
				  property must be transferred to the lessee at the end of the lease;
				  or
(ii) an option to purchase the
				  property at a nominal price is available to the lessee at the end of the lease
				  (a price is nominal which is, at the time the contract is executed, estimated
				  to be less than 10% of the fair market value of the property at the time the
				  option is to be exercised).
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 3.296 - Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer

Current through Reg. 49, No. 28; July 12, 2024
(a) Sales tax is not due on the receipts from
				  sales of, and the storage, use or consumption of, the following:
(1) Horses, mules, work animals, and any form
				  of animal life of a kind the products of which ordinarily constitute food for
				  human consumption.
(A) Sales tax is not due
				  on the sale, lease, or rental of horses and mules except when sold, leased, or
				  rented as a part of an amusement service.
(B) The term "work animals" shall include any
				  animal exclusively used in the following:
(i)
				  The production of food for human consumption or other agricultural products
				  held for sale in the regular course of business. Examples: plow animals or
				  sheep dogs.
(ii) The aiding of
				  handicapped individuals or the performance of protective services, providing
				  that the animal has been professionally trained for that specific
				  purpose.
(C) "Work
				  animals" shall not include animals raised, trained, or held as pets or for
				  sport or show.
(D) Exemption
				  certificates are not required on sale of horses, mules, or any form of animal
				  life of a kind, the products of which ordinarily constitute food for human
				  consumption. Sales tax is due on the sale of all other animals unless the
				  purchaser provides a valid and properly completed resale or exemption
				  certificate.
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 3.298 - Amusement 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) Amusement services--Entertainment,
				  recreation, sport, pastime, diversion, or enjoyment that is a pleasurable
				  occupation of the senses. Amusement services and places that offer amusement
				  services include, but are not limited to, the following:
(A) live or recorded performances, whether by
				  individual ticket or by season tickets:
(i)
				  ballet performances;
(ii)
				  circuses;
(iii) ice skating
				  shows;
(iv) motion
				  pictures;
(v) musical
				  concerts;
(vi) opera
				  performances;
(vii) outdoor
				  theatres; and
(viii) theatres
				  (movies and plays);
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 3.299 - Newspapers, Magazines, Publishers, Exempt Writings

Current through Reg. 49, No. 28; July 12, 2024
(a) Newspapers.
(1) Newspaper--A publication:
(A) printed on newsprint;
(B) whose average sales price per copy over a
				  30-day period does not exceed $3.00. The average sales price per copy shall be
				  presumed to be the newspaper's masthead price unless the taxpayer provides
				  contemporaneous documentary evidence satisfactory to the comptroller that
				  adequately demonstrates the actual average sales price ;
(C) that is printed and distributed
				  periodically at daily, weekly, or other short intervals of four weeks or
				  less;
(D) for the dissemination of
				  news of a general character and of a general interest, including
				  advertising.
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 3.301 - Promotional Plans, Coupons, Retailer Reimbursement

Current through Reg. 49, No. 28; July 12, 2024
(a) Trading stamps.
(1) The sale of trading stamps to a retailer
				  is a sale of intangible personal property and not taxable under the Limited
				  Sales, Excise, and Use Tax Act. The sale to a retailer of catalogues, stamp
				  books, advertising, or printed matter, or other tangible personal property used
				  in connection with the conduct or promotion of his business is a sale of
				  tangible personal property and subjects such retailer to liability for the
				  sales or use tax, which tax must be collected and remitted in accordance with
				  the terms of the Limited Sales, Excise, and Use Tax Act. When a retailer
				  distributes trading stamps to customers along with the sale of merchandise,
				  such stamps are considered to be given in addition to the merchandise, unless
				  the terms of the sale reveal an intention that a part of the consideration is
				  for the stamps.
(2) The redemption
				  of trading stamps by exchanging merchandise for them is a sale at retail of
				  merchandise for a consideration. Trading stamp companies selling tangible
				  personal property or redeeming trading stamps by exchanging merchandise for
				  them or both are retailers. Trading stamp companies or other retailers so
				  redeeming trading stamps must collect and remit to the state sales tax based on
				  the redemptive value of the stamps surrendered or on the reasonable retail
				  price of the taxable merchandise utilized in the transaction, whichever is the
				  larger.
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 3.302 - Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins

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) Affiliate--Any entity that would be
				  classified as a member of an affiliated group under
				  26
				  U.S.C., §
												1504 (Definitions).
(2) Assignee--A person to whom either a
				  retailer who made the sale or a private label credit provider transfers the
				  right to claim a credit or refund of Texas sales or use tax paid on a bad debt
				  via a written assignment with specific language transferring the right to claim
				  a credit or refund under this section.
(3) Bad debt--Any portion of the sales price
				  of a taxable item that a retailer or private label credit provider cannot
				  collect, and that has been determined to be worthless and actually charged off
				  for federal income tax purposes, provided that the bad debt amount for
				  calculation of the refund or credit is limited to bad debts related to sales
				  that were made by the retailer with whom the person that extended credit
				  entered into the private label credit agreement.
(4) Credit sale--Any sale in which the terms
				  of the sale provide for deferred payment of the sales price. Credit sales
				  include installment sales, sales under conditional sales contracts and
				  revolving credit accounts, and sales for which another person extends credit to
				  the purchaser under a private label credit agreement.
(5) Private label credit agreement--An
				  agreement by which a person agrees to extend credit to purchasers for credit
				  sales with a retailer or the retailer's affiliates, or franchisees, often using
				  a credit card or other instrument bearing the name or logo of the retailer or
				  the retailer's affiliates or franchisees.
(6) Private label credit provider--A person
				  who extends credit to a purchaser under a private label credit
				  agreement.
(7) Trade-in--Tangible
				  personal property taken by a seller as all or a part of the consideration for
				  the sale of a taxable item when the property is of a type normally sold by the
				  seller in the regular course of business, and the seller separately states the
				  value of the property to the purchaser by means of an invoice, billing, sales
				  slip, ticket, or contract.
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 3.303 - Transportation and Delivery Charges

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Transportation charges for taxable items. The sales tax applies to all
				  transportation or delivery charges to a customer when a taxable item is sold,
				  leased or rented on or after October 1, 1987, and delivery charges are billed
				  by the seller or lessor to the purchaser or lessee. The charges for
				  transportation or delivery, both before and after the sale, are taxable even if
				  stated separately from the sales price of a taxable item. These charges are
				  considered to be services or expenses connected to the sale.
(b) Charges by third party carriers. A third
				  party carrier (separate legal entity) will not be responsible for collecting or
				  remitting tax as long as the third party carrier only provides transportation
				  and does not sell the taxable item being delivered.
(c) Common terminology. The term
				  "transportation and delivery charges' includes all other terms used by common
				  or contract carries to describe transportation, such as freight, shipping,
				  delivery, or postage.
(d) Postage
				  charges. Separately stated charges for postage are not taxable when billed by
				  the seller to a client if the cost of the postage was incurred by the seller at
				  the request of the client to distribute taxable items to third party recipients
				  designated by the seller's client.
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 3.304 - Morticians and Monument Builders

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Morticians.
(1) The mortician is the consumer
				  of all tangible personal property used, consumed, or furnished to the customer
				  in rendering funeral services, regardless of whether or not a separate charge
				  is stated for any such item. As the consumer, the mortician is required to pay
				  the appropriate amount of tax at the time of purchase of all such tangible
				  personal property used, consumed, or furnished in the performance of
				  services.
(2) If a mortician sells
				  caskets, boxes, vaults, or other individual items of tangible personal property
				  separately from an agreement to render funeral services, the mortician becomes
				  a retailer and is required to have a limited sales tax permit, and must collect
				  and report the tax on the agreed price of all such tangible personal property
				  sold. Resale certificates may be given in lieu of the tax at the time of
				  purchase only on those individual items purchased for resale.
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 3.307 - Florists

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)
				  Local tax--City (including industrial development corporation), county, mass
				  transit authority, city transit department, county health services, emergency
				  service district, and/or crime control district sales or use tax.
(2) Local taxing jurisdiction--A local
				  jurisdiction imposing local tax.
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 3.308 - Computers-Hardware, Computer Programs, Services, and Sales

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)
				  Computer program--A series of instructions that are coded for acceptance or use
				  by a computer system and that are designed to permit the computer system to
				  process data and provide results and information. The series of instructions
				  may be contained in or on magnetic tapes, semiconductor chips, punched cards,
				  printed instructions, or other tangible or electronic media.
(2) Contract programming--Services to create
				  or develop a new computer program, or to repair, maintain, modify, or restore
				  an existing computer program, when the person performing the services did not
				  sell, and retains no rights in, the computer program being created, developed,
				  repaired, maintained, modified, or restored.
(A) Examples of contract programming include:
(i) writing a new computer program to perform
				  a particular function for the customer where all rights in the program are
				  transferred to the customer;
(ii)
				  customizing a computer program owned by the customer or licensed to the
				  customer by a third party; or
(iii)
				  modifying a computer program or performing repair, maintenance, or restoration
				  on a computer program that the programmer wrote for the customer under a prior
				  contract programming agreement.
(B) Contract programming only occurs when the
				  person performing the programming services transfers all rights, including
				  intellectual property rights such as those rights arising from copyrights,
				  patents, and trade secret laws, to the computer program being created,
				  developed, modified, maintained, repaired, or restored to the purchaser of the
				  contract programming services. Notwithstanding other provisions of this
				  paragraph, a person performing contract programming services may retain rights
				  to property including materials, tools, methods, and processes used in the
				  performance of the service. A person performing contract programming services
				  may also retain rights to an incidental program or incidental component of a
				  program included under an agreement to provide contract programming services.
				  Examples of incidental programs and incidental components of a program are
				  installers, drivers, macros, and subroutines.
(3) Internet hosting--Providing to an
				  unrelated user access over the Internet to computer services using property
				  that is owned or leased and managed by the provider and on which the user may
				  store or process the user's own data or use software that is owned, licensed,
				  or leased by the user or provider. The term does not include telecommunications
				  services.
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 3.310 - Laundry, Cleaning, and Garment Services

Current through Reg. 49, No. 28; July 12, 2024
(a) Personal services means all services
				  listed under Group 721, Major Group 72 of the Standard Industrial
				  Classification Manual, 1972. Personal services listed in Group 721 are laundry,
				  cleaning, and garment services.
(b)
				  Sales tax is due on laundry, cleaning, and garment services. A person who
				  performs these services is required to collect sales tax from the customer.
				  Examples of laundry, cleaning, and garment services include, but are not
				  limited to:
(1) carpet cleaning and
				  repairing, except carpet repairing performed in residential
				  structures;
(2) diaper cleaning
				  service;
(3) drapery cleaning
				  services;
(4) dry cleaning services
				  for garments or rugs;
(5) fur
				  garment cleaning, repairing, and storage;
(6) garment alterations and
				  repairs;
(7) ironing or pressing
				  garment services;
(8) mending
				  services;
(9) power and hand
				  laundry services;
(10) rug
				  cleaning, dying, and repairing services;
(11) tailoring garments;
(12) treating or applying protective
				  chemicals to carpet, upholstery, rugs, or drapery;
(13) upholstery cleaning and
				  repairs;
(14) uniform or linen
				  cleaning services that provide only the services to clean or launder the
				  customers' uniforms or linens; and
(15) valet services.
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 3.311 - Auctioneers, Brokers, and Factors

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 indicates otherwise.
(1) Auction or auctioning--The sale by an
				  auctioneer of tangible personal property by competitive bid.
(2) Auctioneer--A person who owns tangible
				  personal property or to whom tangible personal property has been consigned and
				  who offers the tangible personal property for sale at auction.
(3) Broker--A person who brings other people
				  together to bargain for the sale or purchase of taxable items. In absence of
				  contractual provisions to the contrary, a broker:
(A) may not have possession of
				  property;
(B) cannot cause title of
				  property to be transferred to a purchaser without further action on the part of
				  its owner; and
(C) has disclosed to
				  the purchaser the identity of the broker's principal.
(4) Disclosed principal--A principal is
				  considered to be disclosed if before or at the time of sale the purchaser has
				  been given notice of the principal's identity.
(5) Factor--A person who sells taxable items
				  belonging to a principal on consignment. A factor:
(A) has possession and control of
				  property;
(B) can cause title of
				  property to be transferred to a purchaser without further action on the part of
				  its owner; and
(C) has not
				  disclosed to the purchaser the identity of the factor's principal.
(6) Principal--A person who
				  employs a broker or factor to act in the principal's behalf in negotiating with
				  a purchaser for the sale of a taxable item.
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 3.312 - Graphic Arts or Related Occupations; Miscellaneous Activities

Current through Reg. 49, No. 28; July 12, 2024
(a) Decorative or informative activities;
				  graphic art.
(1) Photographers, commercial
				  artists, portrait painters, and persons who draw, paint, engrave, and etch are
				  graphic artists.
(2) Persons who
				  paint or apply decorative material to tangible personal property are also
				  engaged in graphic art activities. Examples of graphic artists performing
				  decorative or informative activities include painting murals, pinstriping, or
				  painting signs on motor vehicles.
(3) Sales tax is due and should be collected
				  by the graphic artist from the customer on the total charge for the
				  art.
(4) Persons who furnish their
				  own supplies in pursuit of their work including photographers, commercial
				  artists, portrait painters, etc., shall pay a tax on their supplies, equipment,
				  and any other taxable items used by them. However, when supplies or materials
				  will become an ingredient or component part of a finished product held for
				  sale, the materials are not subject to tax at the time of purchase by the
				  artist. See §
											3.300
				  of this title (relating to Manufacturing; Custom Manufacturing; Fabricating;
				  Processing).