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 3.314 - Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies

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)
				  Containers--Glass, plastic, or metal bottles, cans, barrels, and cylinders. The
				  term does not include any item of a type that is enumerated in paragraph (4) of
				  this subsection.
(2)
				  Manufacturers--Those persons covered by the provisions of §
											3.300
				  of this title (relating to Manufacturing; Custom Manufacturing; Fabricating;
				  Processing).
(3) Nonreturnable
				  container--A container other than a returnable container.
(4) Packaging supplies--All internal and
				  external wrapping, packing, and packaging supplies including wrapping paper,
				  wrapping twine, bags, boxes, cartons, crates, crating material, pallets, tape,
				  rope, rubber bands, metal bands, labels, staples, glue, mailing tubes,
				  excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice,
				  cotton batting, shirt boards, and hay lath.
(5) Returnable container--A container of a
				  kind customarily returned for reuse by the buyer of the contents.
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 3.315 - Motor Vehicle Parking and Storage

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) College, university, and public school
				  students, faculty, and staff--Any person who is:
(A) registered as a current student and who
				  is enrolled in a course of instruction at the school;
(B) paid or employed by the school to provide
				  classroom instruction or academic research;
(C) otherwise employed as a full-time or
				  part-time employee of the school; or
(D) a volunteer sanctioned by the school to
				  participate in school activities, events or other functions.
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 3.317 - Massage Parlors, Escort Services, and Turkish Baths

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)
				  Escort service--A business that provides for a fee an employee as an escort,
				  date, or bodyguard. An escort service does not include motor escorting or
				  armored car service.
(2) Massage
				  parlor--A business that provides massage services for a fee. A massage parlor
				  does not include the following, even though massages may be part of their
				  services: health clubs, health spas, hospitals, nursing homes, sanitariums,
				  athletic departments, licensed physical therapists, registered massage
				  therapists, beauty spas, reducing salons, scalp treatments, or slenderizing
				  salons. A massage parlor does include Turkish baths and any business not
				  previously listed that provides massages as at least one of its
				  services.
(3) A Turkish bath--A
				  business in which a customer first uses a steam room and then obtains a massage
				  or rubdown.
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 3.318 - Water-Related Exemptions (Tax Code, Sections 151.314, 151.315, and 151.355)

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)
				  Brush control--The selective control, removal, or reduction from watershed
				  rangelands of noxious mesquite, prickly pear, salt cedar, or other deep-rooted
				  woody plants to enhance the availability of water. A brush control service that
				  frees up water is not a taxable real property service as defined in §
											3.356 of
				  this title (relating to Real Property Service).
(2) Desalination--The removal of salts from
				  non-potable or brackish surface water or groundwater so that the water is
				  useable freshwater or high-quality drinking water.
(3) Political subdivision--A city, county,
				  district, authority, or any other political subdivision of the State of Texas,
				  any interstate compact commission to which the State of Texas is a party, and
				  any nonprofit water supply corporation that is created and operated under Water
				  Code, Chapter 67.
(4) Precipitation
				  enhancement--Cloud seeding to artificially induce rain clouds to produce
				  rain.
(5) Rainwater harvesting--The
				  capture and storage of rainwater for subsequent use.
(6) Reduction or elimination of water
				  use--The use of devices, services, or supplies for the sole purpose of saving
				  water.
(7) Regional water supply or
				  waste water system--A system that the Texas Commission on Environmental Quality
				  certifies as a regional system.
(8)
				  Water recycling and reuse--The recapture of water for reuse.
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 3.319 - Prior Contracts

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) Bid--A written offer by a seller directed
				  to a specific person making a binding commitment to perform a contract for
				  specified work and labor or for supplying specified taxable items at a
				  specified price. A general statement by a seller listing current prices is not
				  a written bid.
(2) Contract--A
				  written agreement between two persons binding one party to perform specified
				  work and labor or to supply specified taxable items to another party at a
				  specified price. A purchase order issued by a purchaser may qualify as a
				  contract only if signed and dated by the seller.
(3) Enabling legislation--A bill passed into
				  law by the Texas Legislature that authorizes an exemption for prior contracts
				  or bids.
(4) Prior contract or
				  bid--A bid offered or a contract signed before any change in the tax rate or
				  tax base. A purchase order issued by the purchaser prior to a rate change is
				  not a prior contract unless signed and/or fulfilled by the seller prior to the
				  rate change.
(5) Third-party
				  contract--A contract between the purchaser of the items for which exemption is
				  claimed and a party other than the seller of the items for which exemption is
				  claimed.
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 3.320 - Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment

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, heavy-duty diesel
				  equipment--Diesel-powered equipment of 50 horsepower or greater, other than
				  motor vehicles and equipment used directly in oil and gas exploration and
				  production at an oil or gas well site. See §
											3.96
				  of this title (relating to Imposition and Collection of a Surcharge on Certain
				  Diesel Powered Motor Vehicles) for information about the imposition of the
				  surcharge on motor vehicles. Off-road, heavy-duty diesel equipment includes
				  accessories and attachments sold with the equipment. Off-road, heavy-duty
				  diesel equipment includes, but is not limited to, the following diesel-powered
				  equipment:
(A) backhoes;
(B) bore equipment and drilling rigs, except
				  drilling rigs used to drill oil and gas wells;
(C) bulldozers;
(D) compactors (plate compactors,
				  etc.);
(E) cranes;
(F) crushing and processing equipment (rock
				  and gravel crushers, etc.);
(G)
				  dumpsters and tenders;
(H)
				  excavators;
(I) forklifts (rough
				  terrain forklifts, etc.);
(J)
				  graders;
(K) light plants
				  (generators) and signal boards;
(L)
				  loaders;
(M) mining
				  equipment;
(N) mixers (cement
				  mixers, mortar mixers, etc.);
(O)
				  off-highway vehicles and other moveable specialized equipment (equipment, such
				  as a motorized crane, that does not meet the definition of a motor vehicle
				  because it is designed to perform a specialized function rather than designed
				  to transport property or persons other than the driver);
(P) paving equipment (asphalt pavers,
				  concrete pavers, etc.);
(Q) rammers
				  and tampers;
(R) rollers;
(S) saws (concrete saws, industrial saws,
				  etc.);
(T) scrapers;
(U) surfacing equipment;
(V) tractors; and
(W) trenchers.
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 3.321 - Advertising Agencies

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) Acting as agent--
(A) The advertising agency has:
(i) disclosed to its supplier that it is
				  acting as agent for the client designated on the advertising agency's purchase
				  order or in some other written documentation; and
(ii) maintains accounting records and
				  invoices which evidence that the billing to its clients, except for service
				  charges, is identical to that paid to suppliers.
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 3.322 - Exempt Organizations

Current through Reg. 49, No. 28; July 12, 2024
(a) General policy.
				  This section is administered using the following guiding principles.
(1) Because exemptions are not favored under
				  the laws of the State of Texas, the provisions of this section shall be
				  strictly interpreted.
(2) An
				  organization must show by clear and convincing evidence that it meets the
				  requirements of this section and the relevant statutes. Any unresolved question
				  about the qualifications of an organization will result in denial of exempt
				  status.
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 3.323 - Imports and Exports

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) Air forwarder--A licensed International
				  Air Transportation Association freight forwarder.
(2) Consignee--The person named in a bill of
				  lading to whom or to whose order the bill promises delivery.
(3) Consignor--The person named in a bill of
				  lading as the person from whom the goods have been received for
				  shipment.
(4) Licensed and
				  certificated carrier--A person authorized by the appropriate United States
				  agency or by the appropriate state agency within the United States to operate
				  an aircraft, vessel, train, motor vehicle, or pipeline as a common or contract
				  carrier. Certificates of inspection or airworthiness certificates are not the
				  appropriate documents for authorizing a person to operate as a common or
				  contract carrier. These documents relate to the carrier device itself rather
				  than a person's right to operate a carrier business.
(5) Licensed customs broker--A person who is
				  licensed by the United States Customs Service to act as a custom house broker
				  and who holds a Texas Customs Broker's License issued by the comptroller as
				  provided in §
											3.360
				  of this title (relating to Customs Brokers).
(6) Ocean forwarder--A licensed Federal
				  Maritime Commission freight forwarder.
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 3.324 - 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) Oil, gas, and related well service--An
				  activity performed for others for a consideration or compensation at any well
				  site including an oil, gas, water disposal, or injection well.
(2) Taxable services--The total charge to
				  repair, restore, remodel, or maintain tangible personal property or to repair,
				  remodel, or restore improvements to real property at a lease site. Taxable
				  services also include, but are not limited to, real property services such as
				  surveying and structural pest control at the lease site.
(3) Nontaxable services--The labor to start
				  or stimulate production or the labor to work on the formation outside the well.
				  Pumping the product is not considered to be stimulating production.
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 3.327 - Taxpayer's Bond or Other Security

Current through Reg. 49, No. 28; July 12, 2024
(a) Each
				  person who applies for a tax permit or who becomes delinquent in the payment of
				  any taxes, penalties, or interest must furnish security in the amount that the
				  comptroller determines to be sufficient to protect the state against a failure
				  to pay any amounts or costs which may become due under the state, city, special
				  purpose district, county, and metropolitan transit authority sales and use tax
				  laws.
(b) A person who applies for
				  a tax permit may be required to post a bond or security in an amount that is
				  equal to the greater of $100,000 or four times the amount of the average
				  monthly tax liability. An itinerant vendor may be required to post a bond, but
				  the minimum amount may not be less than $500. For the purposes of this section,
				  an itinerant vendor is a person who does not operate any place of business as
				  defined in §
										3.286
				  of this title (relating to Seller's Responsibilities).
(c) A permitted retailer who is or has been
				  delinquent in the payment of state or local sales or use taxes may be required
				  to post a bond or security in an amount that is equal to the greater of either
				  $100,000 or four times the amount of the average monthly tax
				  liability.
(d) If the comptroller
				  determines at any time that the amount of the bond on file is inadequate or if
				  a permitted retailer is delinquent in the payment of any state or local sales
				  or use taxes, the comptroller may require a new or additional bond to be
				  posted.
(e) Types of security.
(1) Acceptable types of security:
(A) irrevocable assignments of accounts in
				  banks, savings and loan institutions, and credit unions, whose deposits are
				  insured by an agency of the United States government;
(B) cash (personal checks are
				  acceptable);
(C) bank letters of
				  credit that are deemed by the comptroller to be sufficient in amount and
				  secure;
(D) United States Treasury
				  bonds, readily convertible to cash;
(E) surety bonds.
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 3.328 - Optional Reporting Methods for Grocers and Other Vendors

Current through Reg. 49, No. 28; July 12, 2024
(a) Retail grocer defined. Persons who sell
				  food at retail to be consumed off the premises where such food is sold, and who
				  sell household supplies and nondurable household goods, but whose receipts from
				  the sale of any other tangible personal property do not exceed 5.0% of their
				  total receipts, are referred to in this section as retail grocers. Beer and
				  wine are not food products or food, and therefore are tangible personal
				  property. If the receipts from the sale of beer and/or wine exceed 5.0% of the
				  total receipts, a grocer is disqualified from using the 15% reporting method
				  (Method C).
(b) Reporting methods.
(1) First method (B).
(A) Eligibility is restricted to the
				  following classes of retailers:
(i) any
				  retail grocer;
(ii) any vendor who
				  maintains a separate grocery department with separate records which may be
				  audited by the state, as applies to the grocery department only;
(iii) any vendor whose taxable receipts from
				  the sale of taxable items are less than 10% of his total receipts.
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 3.329 - Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones

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)
				  Enterprise project--A qualified business designated by the Texas Department of
				  Economic Development as an enterprise project under Government Code, Chapter
				  2303.406, for a five-year period.
(2) Enterprise zone--An area of the state
				  designated by the Department of Economic Development as an enterprise
				  zone.
(3) Equipment and
				  machinery--Any machinery and equipment, including office furniture and
				  equipment, used exclusively in an enterprise zone by a qualified business.
				  These terms do not include building materials or motor vehicles.
(4) Local governing body--A governing body of
				  a city or county with an enterprise zone within its boundaries.
(5) New permanent job--A job that meets the
				  criteria of a new permanent job as defined by the Texas Department of Economic
				  Development for enterprise projects.
(6) One-time refund--The maximum amount that
				  may be refunded from all claims during the life of a qualified business
				  regardless of the amount of tax paid or jobs retained in an enterprise
				  zone.
(7) Period--The five-year
				  period that the qualified business has been designated as a project unless the
				  designation is revoked.
(8)
				  Qualified business--A person, including a corporation or other entity, that the
				  Texas Department of Economic Development certifies has met the criteria
				  required under the Texas Enterprise Zone Act.
(9) Qualified employee--An employee who works
				  for a qualified business and who performs at least 50% of his service for the
				  business within the enterprise zone.
(10) Retained job--An existing employment
				  position of a qualified business that has provided employment to a qualified
				  employee of at least 1,820 hours annually.
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 3.330 - Data Processing 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) Data processing services - the processing
				  of information for the purpose of compiling and producing records of
				  transactions, maintaining information, and entering and retrieving information.
				  It specifically includes word processing, payroll and business accounting, and
				  computerized data and information storage or manipulation. The charge for data
				  processing services is taxable regardless of the ownership of the computer.
				  Examples of data processing services include entering inventory control data
				  for a company, maintaining records of employee work time, filing payroll tax
				  returns, preparing W-2 forms, and computing and preparing payroll checks. Data
				  processing does not include the use of a computer by a provider of other
				  services when the computer is used to facilitate the performance of the service
				  or the application of the knowledge of the physical sciences, accounting
				  principles, and tax laws, e.g., the use of a computer to provide interpretive
				  or enhancement geophysical services or the use of a computer by a CPA firm,
				  enrolled agent, or bookkeeping firm to produce a financial report, prepare
				  federal income tax, state franchise or sales tax returns, or charges for
				  temporary secretarial personnel who as part of their function use word
				  processing equipment. Data processing services does not include Internet access
				  services or data processing services provided in conjunction with and
				  incidental to the provision of Internet access service when billed as a single
				  charge.
(2) 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.
(3) 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. Internet access service does not include any other
				  taxable service, unless the taxable service is provided in conjunction with and
				  is merely incidental to the provision of Internet access service. Individuals
				  providing Internet access should refer to §
											3.366 of
				  this title (relating to Internet Access 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 3.331 - Transfers of Common Interests in Tangible Personal Property; Intercorporate Services

Current through Reg. 49, No. 28; July 12, 2024
(a) Transfer of
				  common interests.
(1) Sales or use tax is not
				  due when an interest in tangible personal property is sold to a purchaser who,
				  either before or after the sale, owns a joint or undivided interest in the
				  tangible personal property with the seller.
(2) In order for the sale to be exempt, the
				  following requirements must be met.
(A) The
				  seller must have paid sales or use tax on the tangible personal property when
				  it was purchased.
(B) The sale must
				  be made pursuant to the terms of a good faith contractual relationship between
				  the seller and the purchaser. Good faith contractual relationship means a legal
				  relationship established between two or more persons created for considerations
				  other than the avoidance of the limited sales and use tax.
(C) It is necessary that the purchaser,
				  either before or after the sale, own a joint or undivided interest in the
				  property with the seller. The joint ownership transfer exemption does not apply
				  to sales between related corporations or other entities if the only joint
				  ownership is the ultimate ownership of the corporation stock.
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 3.332 - Drilling Equipment

Current through Reg. 49, No. 28; July 12, 2024
(a) Drilling
				  equipment built for exclusive use outside Texas. The Texas Tax Code, §
										151.324(b)
				  exempts the receipts from a sale, lease, or rental of, or the storage, use, or
				  other consumption in this state of drilling equipment used in the exploration
				  for or production of oil, gas, sulphur, or other minerals when such equipment
				  is built for exclusive use outside the boundaries of the State of Texas and is
				  removed forthwith from the state upon completion.
(b) Offshore exploration or production. The
				  Texas Tax Code, §
										151.324(a)(1)
				  exempts the receipts from a sale, lease, or rental in this state of casing,
				  drill pipe, tubing, and other pipe to be used in exploration for or production
				  of oil, gas, sulphur, and other minerals offshore outside the territorial
				  limits of the state from the tax. The Texas Tax Code, §
										151.324(a)(2),
				  (c), and (d) extends the above exemption to
				  all tangible personal property which is to be used exclusively in the
				  exploration for or production of oil, gas, sulphur, or other minerals offshore
				  and outside the territorial limits of the state. Such tangible personal
				  property may be delivered to the purchaser or lessee in this state for removal
				  by his own facilities or by any other means beyond the territorial limits of
				  the state, or may be shipped to any place in the state for further assembly or
				  fabrication, and the receipts from a sale, lease, or rental of such property
				  made upon completion of the assembly or fabrication are exempt if the property
				  is forthwith removed beyond the territorial limits of the state.
(c) Boundaries. Boundaries of the state
				  includes all territory within the exterior limits of the State of Texas. The
				  gulfward boundary of Texas is confirmed at three marine leagues from the coast.
				  Removal from state "forthwith' means removal from the state within a reasonable
				  period of time from the transfer of possession of the property providing that
				  there is no use or consumption of the property within the state. If at the time
				  of sale, delivery, assembly, or fabrication, it is not known whether the
				  property will be used outside the state, then the taxes must be paid to the
				  vendor or lessor.
(d) Proof of
				  exemption. Where such property as may be exempted under this section is
				  delivered in Texas to the purchaser or his designated agent, such property
				  shall be presumed to be taxable unless the retailer obtains an exemption
				  certificate from the purchaser stating the property is for exclusive use
				  outside the boundaries of the state or offshore outside the territorial limits
				  of state.
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 3.333 - Security Services

Current through Reg. 49, No. 28; July 12, 2024
(a) Security
				  service. Any service for which a license is required under Occupations Code,
				  §
										1702.101
				  or §
										1702.102,
				  Private Security Chapter, and includes any service provided within the scope of
				  the required license as an investigations company, guard company, alarm systems
				  company, armored car company, courier company, guard dog company, security
				  services contractor, private security officer, detective service, private
				  investigator, locksmith company, or private security consultant
				  company.
(b) Permit required. A
				  provider of security services must obtain a Texas sales and use tax permit and
				  collect tax on the total amount charged for security services, or accept a
				  properly completed resale or exemption certificate in lieu of collecting tax.
				  See §
										3.285
				  of this title (relating to Resale Certificate; Sales for Resale ) and §
										3.287 of
				  this title (relating to Exemption Certificates).
(c) Employees. Security services performed by
				  an employee for his employer in the regular course of business, within the
				  scope of the employee's duties, and for which the employee is paid his regular
				  wages or salary are not taxable.
(d) Temporary security service personnel. A
				  security service is taxable even when provided on a temporary basis unless:
(1) the security service is performed by a
				  temporary help service for an employer to supplement the employer's existing
				  security service personnel on a temporary basis;
(2) the security service is normally
				  performed by the employer's own employees;
(3) the employer provides all supplies and
				  equipment necessary; and
(4) the
				  temporary employee is under the direct or general supervision of the employer
				  to whom the security service is furnished.
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 3.335 - Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption

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)
				  Capital investment--The amount paid to acquire capital or fixed assets that are
				  purchased for use in the operation of a qualifying data center or qualifying
				  large data center projects, and that, for U.S. federal income tax purposes,
				  qualify as Section 179, Section 1245, or Section 1250 property, as those terms
				  are defined in Internal Revenue Code, §§179(d)(1), 1245(a)(3), and
				  1250(c), respectively. Examples include, but are not limited to, land,
				  buildings, furniture, machinery, and equipment used for the processing,
				  storage, and distribution of data, and labor used specifically to construct or
				  refurbish such property. The term does not include:
(A) property purchased before September 1,
				  2013, for a qualifying data center;
(B) property purchased before May 1, 2015,
				  for a qualifying large data center project;
(C) property purchased by a qualifying owner,
				  qualifying operator, or qualifying occupant from persons or legal entities
				  related to the purchaser by ownership or common control;
(D) property that is leased under an
				  operating lease; or
(E)
				  expenditures for routine and planned maintenance required to maintain regular
				  business operations.
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 3.336 - Currency, Certain Coins, and Gold, Silver, and Platinum Bullion.

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)
				  Bullion--Gold, silver, or platinum that is formed into uniform shapes and
				  quantities such as ingots, bars, or plates, with uniform content and purity, as
				  are suitable for or customarily used in the purchase, sale, storage, transfer,
				  and delivery of bulk or wholesale transactions in gold, silver, or platinum.
(2) Currency--The coin and paper
				  money of the United States or another country that is designated as legal
				  tender and circulates and is customarily used and accepted as a medium of
				  exchange in the country of issuance.
(3) Numismatic coin--A coin that is not used
				  as a medium of exchange or whose price depends more on characteristics such as
				  beauty, rarity, and condition than on its metal content or its face
				  value.
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 3.337 - Gratuities

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)
				  Mandatory gratuity charge--Any amount required by the seller for the service of
				  meals and food products for immediate consumption including soft drinks and
				  candy.
(2) Qualified
				  employees--Employees who customarily and regularly provide the service upon
				  which a gratuity is based, including, but not limited to, waiters, waitresses,
				  busboys, service bartenders, wine stewards, and maitres d'hotel. The term does
				  not include janitorial help, chefs, cashiers, or dishwashers.
(3) Reasonable mandatory gratuity
				  charge--Mandatory gratuity charges that do not exceed 20% of the sales
				  price.
(4) Total direct
				  compensation--Total salaries paid to qualified employees. The term does not
				  include other benefits paid or incurred on an employee's behalf, such as health
				  and life insurance, sick leave, or vacation time.
(5) Voluntary gratuity--A tip added to the
				  bill at the suggestion of the purchaser or money given freely by the purchaser
				  over and above the sales price.
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 3.338 - Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers

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)
				  Multistate Tax Compact--The agreement between member states to promote uniform
				  tax treatment and to avoid double taxation of multistate taxpayers, of which
				  the State of Texas is a member, as provided for in Tax Code, Chapter
				  141.
(2) Sales tax--A tax imposed
				  on the transfer of title or possession of taxable items for consideration. See
				  Tax Code, § 151.005.
(3) Use
				  tax--This term has the meaning given in §
											3.346 of this
				  title (relating to Use Tax). Use tax is complementary to the sales tax and is
				  imposed on the storage, use, or other consumption of taxable items in this
				  state.
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 3.339 - Statute of Limitations

Current through Reg. 49, No. 28; July 12, 2024
(a) Assessments.
(1) Except as otherwise provided in this
				  section, the comptroller has four years from the date a tax becomes due and
				  payable to assess a deficiency tax liability. For information as to when a tax
				  becomes due and payable, see §
											3.286
				  of this title (relating to Seller's and Purchaser's Responsibilities, including
				  Nexus, Permits, Returns and Reporting Periods, Collection and Exemption Rules,
				  and Criminal Penalties).
(2) The
				  statute of limitations does not apply and the comptroller may assess and
				  collect taxes, penalties, and interest at any time against a taxpayer if:
(A) the taxpayer files a false or fraudulent
				  sales tax return with the intent to evade the tax;
(B) the taxpayer fails to file a sales tax
				  return; or
(C) the taxpayer files a
				  sales tax return that has a gross error. A gross error exists when the amount
				  of tax due and payable, after the correction of error, exceeds the amount of
				  tax reported on the return by at least 25%.
(3) The statute of limitations does not apply
				  to any period for which a taxpayer has filed a timely claim for a sales tax
				  refund if, while investigating the merits of the refund claim, the comptroller
				  determines that additional tax is due. The assessment for the additional tax
				  determined to be due for that period must be made within four years from the
				  date the claim for refund was filed.
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 3.343 - Credit Reporting 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) Credit report--Any written, oral or other
				  compilation of any credit history or other information bearing on a person's
				  credit worthiness, credit standing, credit capacity, or insurability, including
				  information concerning character, general reputation and, if an individual,
				  personal characteristics, medical information, or mode of living.
(2) Credit reporting services--The assembly
				  or furnishing, for monetary fees, dues, or other consideration, of a credit
				  report or any part of a credit report.
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 3.346 - Use Tax

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) Storage--The keeping or retention of
				  tangible personal property in Texas for any purpose other than:
(A) transporting property out of state to a
				  location outside Texas for use solely outside of Texas; or
(B) processing, fabricating, or manufacturing
				  of tangible personal property into other property or attaching the tangible
				  personal property to or incorporating the tangible personal property into other
				  property that will be transported outside Texas for use solely outside of
				  Texas.
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 3.347 - Improvements to Realty

Current through Reg. 49, No. 28; July 12, 2024
(a) "Contract for
				  the improvement to realty" includes a contract with the intended purpose to:
(1) erect, construct, alter, or repair any
				  building or other structure, project, development, or other permanent
				  improvement on, under the surface of, or to real property, whether fee or
				  leasehold;
(2) furnish and install
				  property becoming a part of any building or other structure, project,
				  development, or other permanent improvement on or to such real property,
				  including tangible personal property, which after installation becomes real
				  property by virtue of being embedded in or permanently affixed to the land or
				  to a structure constituting realty and which property after installation is
				  necessary to the intended usefulness of the building or other structure;
				  or
(3) alter the land surface of
				  real property by such means as creating roads, earthen dams, and stock tanks.
				  However, mining or timber operations do not, in and of themselves, constitute
				  improvements to realty.
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 3.353 - Sales Tax Holiday - Certain Emergency Preparation Supplies

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)
				  Emergency preparation item--
(A) A portable
				  generator used to provide light or communications or to preserve perishable
				  food in the event of a power outage, the sales price of which is less than
				  $3,000;
(B) a storm protection
				  device manufactured, rated, and marketed specifically to prevent damage to a
				  glazed or non-glazed opening during a storm, the sales price of which is less
				  than $300;
(C) an emergency or
				  rescue ladder, such as a collapsible or chain ladder designed to hang from a
				  window sill, the sales price of which is less than $300; or
(D) an item listed in this subparagraph, the
				  sales price of which is less than $75:
(i) a
				  reusable or artificial ice product;
(ii) a portable, self-powered light source;
(iii) a gasoline or diesel fuel
				  container;
(iv) a AAA cell, AA
				  cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more
				  than one battery, other than an automobile or boat battery;
(v) a nonelectric cooler or ice chest for
				  food storage;
(vi) a tarpaulin or
				  other flexible waterproof sheeting; (vii) a ground anchor system or tie-down
				  kit;
(viii) a mobile telephone
				  battery or battery charger;
(ix) a
				  portable self-powered radio, including a two-way radio or weatherband radio;
(x) a fire extinguisher, smoke
				  detector, or carbon monoxide detector;
(xi) a hatchet or axe;
(xii) a self-contained first aid kit; or
				  (xiii) a nonelectric can opener.
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 3.354 - Debt Collection 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) Claim--Without limitation, any alleged
				  right, entitlement, or demand, whether for money or property, arising out of or
				  concerning any actual or alleged obligation, promise or indebtedness, howsoever
				  arising, whether in law or in equity, in contract or in tort, whether secured
				  or unsecured, actual or contingent, and whether liquidated or
				  unliquidated.
(2) Contingent
				  fee--An arrangement whereby a debt collector agrees, by contract or otherwise,
				  to accept as consideration for debt collection services a percentage of the
				  amount actually collected, whether inclusive or exclusive of actual expenses
				  incurred in performing such services.
(3) Debt--Any obligation to pay a sum certain
				  in money or other consideration.
(4) Debt collection service--Any activity
				  performed for consideration, to collect or adjust a delinquent debt, to collect
				  or adjust a claim, or to repossess property subject to a claim, including any
				  activity performed in furtherance of the satisfaction or compromise of a debt
				  or claim.
(5) Debt collector--Any
				  person performing debt collection services.
(6) Drawer--The payor who owns the account on
				  which a check is drawn.
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 3.358 - Maquiladoras

Current through Reg. 49, No. 28; July 12, 2024
(a) Maquiladora enterprise. Maquiladora
				  enterprise means a business entity chartered by the government of the United
				  Mexican States and authorized by that government to make duty-free imports of
				  raw materials, component parts, or other property into Mexico to be used in
				  manufacturing, processing, or assembling items by the business entity in Mexico
				  primarily for export from Mexico.
(b) Maquiladora permits.
(1) Any maquiladora enterprise wishing to
				  make tax-free purchases in Texas for export to Mexico may apply to the
				  comptroller for a maquiladora export permit.
(2) The applicant must provide copies of
				  their maquiladora authorization form issued by the Mexican Secretaria De
				  Comercio Y Fomento Industrial showing the number by which they are listed in
				  the registry of in-bond companies. They must also post any bond or security the
				  comptroller may require.
(3) When
				  the application is complete, the comptroller will issue at no charge a numbered
				  maquiladora export permit which will be valid until canceled by either the
				  maquiladora enterprise or the comptroller.
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 3.365 - Sales Tax Holiday-Clothing, Shoes and School Supplies

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)
				  Clothing or footwear--An article of apparel that the article manufacturer
				  designs for wear on or about the human body. Except as provided under paragraph
				  (3) of this subsection, for the purposes of this section, the term does not
				  include accessories, such as jewelry, handbags, purses, briefcases, luggage,
				  wallets, watches, and similar items that are carried on or about the human
				  body, without regard to whether the item is worn on the body in a manner that
				  is characteristic of clothing.
(2)
				  Eligible item--For the purposes of this section, an article of clothing or
				  footwear, a school backpack, or school supplies that are eligible for the sales
				  tax exemption established under Tax Code, §
											151.326
				  and §
											151.327.
(3) School backpack--A pack with straps that
				  one wears on the back, including a backpack with wheels (provided it may also
				  be worn on the back like a traditional backpack) or a messenger bag, that is
				  purchased for use by a student in a public or private elementary or secondary
				  school. The term does not include an item that is commonly considered luggage,
				  a briefcase, an athletic bag, a duffle bag, a gym bag, a computer bag, or a
				  framed backpack.
(4) School
				  supply--The term "school supply" has the meaning assigned by the Streamlined
				  Sales and Use Tax Agreement adopted November 12, 2002, including all amendments
				  made to the Agreement on or before December 14, 2006. The items set out in the
				  following all-inclusive list are school supplies for the purpose of this
				  exemption: binders, book bags, calculators, cellophane tape, blackboard chalk,
				  compasses, composition books, crayons, erasers, expandable folders, pocket
				  folders, plastic folders, manila folders, glue, paste, paste sticks,
				  highlighters, index cards, index card boxes, legal pads, lunch boxes, markers,
				  notebooks, loose leaf ruled notebook paper, copy paper, graph paper, tracing
				  paper, manila paper, colored paper, poster board, construction paper, pencil
				  boxes and other school supply boxes, pencil sharpeners, pencils, pens,
				  protractors, rulers, scissors, and writing tablets. School supply items not on
				  this list, for example, computers and textbooks, are not eligible for the
				  exemption.