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:

(1)

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

(2)

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;

(3)

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

(4)

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 May 4, 2024).

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Accessed:
May 4, 2024

§ 475.0102’s source at texas​.gov