Tex. Gov't Code Section 475.0102
Tax Exemptions for Certain Committees

A local organizing committee that is exempt from paying federal income tax under Section 501(c), Internal Revenue Code of 1986, is exempt from:


the sales, excise, and use taxes imposed under Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code;


taxes on the sale, rental, and use of a motor vehicle imposed under Chapter 152 (Taxes on Sale, Rental, and Use of Motor Vehicles), Tax Code;


the hotel occupancy tax imposed under Chapter 156 (Hotel Occupancy Tax), Tax Code; and


the franchise tax imposed under Chapter 171 (Franchise Tax), Tax Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.

Source: Section 475.0102 — Tax Exemptions for Certain Committees, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­475.­htm#475.­0102 (accessed Jun. 5, 2024).

Jun. 5, 2024

§ 475.0102’s source at texas​.gov