Gov't Code Section 2252.201
(1)“Governmental entity” means this state or a board, commission, department, office, or other agency in the executive branch of state government, including an institution of higher education as defined by Section 61.003 (Definitions), Education Code. The term does not include a political subdivision.
(2)“Manufacturing process” means the application of a process to alter the form or function of materials or elements of a product in a manner that adds value and transforms the materials or elements into a new finished product that is functionally different from a finished product produced merely from assembling the materials or elements into a product.
(3)“Political subdivision” includes a county, municipality, municipal utility district, water control and improvement district, special utility district, and other types of water district.
(4)“Produced in the United States” means, with respect to iron and steel products, a product for which all manufacturing processes, from initial melting through application of coatings, occur in the United States, other than metallurgical processes to refine steel additives.
(5)“Project” means a contract between a governmental entity and another person, including a political subdivision, to:
(A)construct, remodel, or alter a building, a structure, or infrastructure;
(B)supply a material for a project described by Paragraph (A); or
(C)finance, refinance, or provide money from funds administered by a governmental entity for a project described by Paragraph (A).
Section 2252.201 — Definitions,
https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2252.htm#2252.201 (accessed Dec. 9, 2023).