Tex. Tax Code Section 151.103
Collection by Retailer; Purchaser’s Receipt

151.001
Short Title 151.002
Applicability of Definitions, Etc 151.006
Sale for Resale 151.010
Taxable Item 151.012
Effective Date of Tax Rate Changes 151.021
Employees 151.022
Retroactive Effect of Rules 151.023
Investigations and Audits 151.024
Persons Who May Be Regarded as Retailers 151.025
Records Required to Be Kept 151.026
Out-of-state Records 151.027
Confidentiality of Tax Information 151.029
Remedies Not Exclusive 151.0048
Real Property Service 151.051
Sales Tax Imposed 151.052
Collection by Retailer 151.053
Sales Tax Brackets 151.054
Gross Receipts Presumed Subject to Tax 151.055
Sales of Items Acquired for Lease or Rental 151.056
Property Consumed in Contracts to Improve Real Property 151.058
Property Used to Provide Taxable Services and Sale Price of Taxable Services 151.060
Property Consumed in Repair of Motor Vehicle 151.061
Sourcing of Charges for Mobile Telecommunications Services 151.101
Use Tax Imposed 151.102
User Liable for Tax 151.0103
Telecommunications Services 151.103
Collection by Retailer 151.0104
Telephone Company 151.104
Sale for Storage, Use, or Consumption Presumed 151.105
Importation for Storage, Use, or Consumption Presumed 151.106
Registration of Retailers 151.107
Retailer Engaged in Business in This State 151.108
Internet Hosting 151.151
Resale Certificate 151.152
Resale Certificate: Form 151.153
Resale Certificate: Commingled Fungible Goods 151.154
Resale Certificate: Liability of Purchaser 151.155
Exemption Certificate 151.156
Tax-free Purchases of Certain Exported Items 151.157
Customs Brokers 151.158
Export Stamps 151.159
Refunds 151.160
Deposits 151.201
Sales Tax Permits 151.202
Application for Permit 151.203
Suspension and Revocation of Permit 151.204
Reissued or New Permit After Revocation or Suspension 151.205
Appeals 151.0231
Managed Audits 151.0241
Persons Performing Disaster- or Emergency-related Work 151.0242
Marketplace Providers and Marketplace Sellers 151.251
Security Required 151.252
Temporary Permit 151.253
Security: Requirements 151.254
Exemption from Filing Security 151.255
Notice 151.256
Failure to Provide Security: Loss of Permit 151.257
Forfeiture of Security: Determination 151.258
Sale of Security 151.259
Security Insufficient to Pay Tax 151.260
Security Sufficient to Pay Tax 151.261
Notice to Cities 151.262
Suits by Attorney General 151.302
Sales for Resale 151.303
Previously Taxed Items: Use Tax Exemption or Credit 151.304
Occasional Sales 151.305
Coin-operated Machine Sales 151.306
Transfers of Common Interests in Property 151.307
Exemptions Required by Prevailing Law 151.308
Items Taxed by Other Law 151.309
Governmental Entities 151.310
Religious, Educational, and Public Service Organizations 151.311
Taxable Items Incorporated into or Used for Improvement of Realty of an Exempt Entity 151.312
Periodicals and Writings of Religious, Philanthropic, Charitable, Historical, Scientific, and Similar Organizations 151.313
Health Care Supplies 151.314
Food and Food Products 151.315
Water 151.316
Agricultural Items 151.317
Gas and Electricity 151.318
Property Used in Manufacturing 151.319
Newspapers and Property Used in Newspaper Publication 151.320
Magazines 151.321
University and College Student Organizations 151.322
Containers 151.323
Certain Telecommunications Services 151.324
Equipment Used Elsewhere for Mineral Exploration or Production 151.325
Basic Fee for Internet Access Service 151.326
Clothing and Footwear for Limited Period 151.327
School Supplies and School Backpacks Before Start of School 151.328
Aircraft 151.329
Certain Ships and Ship Equipment 151.330
Interstate Shipments, Common Carriers, and Services Across State Lines 151.331
Rolling Stock 151.332
Certain Sales by Senior Citizen Organizations 151.333
Energy-efficient Products 151.334
Components of Tangible Personal Property Used in Connection with Sequestration of Carbon Dioxide 151.336
Certain Coins and Precious Metals 151.337
Sales by or to Indian Tribes 151.338
Environment and Conservation Services 151.339
Preexisting Contracts and Bids 151.340
Official State Coin 151.341
Items Sold to or Used by Development Corporations 151.342
Agribusiness Items 151.343
Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations 151.344
Post Exchanges on State Military Property 151.346
Intercorporate Services 151.347
Certain Lawn and Yard Service 151.348
Cooperative Research and Development Ventures 151.350
Labor to Restore Certain Property 151.351
Information Services and Data Processing Services 151.353
Court Reporting Services 151.354
Services by Employees of Property Management Companies 151.355
Water-related Exemptions 151.356
Offshore Spill Response Containment Property 151.359
Property Used in Certain Data Centers 151.00393
Internet 151.00394
Internet Access Service 151.401
Tax Due Dates 151.402
Tax Report Dates 151.403
Who Must File a Report 151.405
Other Due Dates Set by Comptroller 151.406
Contents and Form of Report 151.407
Special Use Tax Reports 151.408
Accounting Basis for Reports 151.409
Reports and Payments: Where Made 151.410
Method of Reporting Sales Tax: General Rule 151.411
Method of Reporting: Sellers Having Sales Below Taxable Amount 151.412
Optional Method of Reporting: Percentage of Sales 151.413
Optional Method of Reporting: Small Grocers 151.415
Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting 151.416
Commingled Receipts and Tax 151.417
Direct Payment of Tax by Purchaser 151.418
Issuance of Direct Payment Permit 151.419
Application for Direct Payment Permits: Qualifications 151.420
Revocation of Direct Payment Permit 151.421
Voluntary Relinquishment of Direct Payment Permit 151.422
Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder 151.423
Reimbursement to Taxpayer for Tax Collections 151.424
Discount for Prepayments 151.425
Forfeiture of Discount or Reimbursement 151.426
Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions 151.427
Deduction for Property on Which the Tax Is Paid and Held for Resale 151.428
Interest Charged by Retailer on Amounts of Taxes Financed 151.429
Tax Refunds for Enterprise Projects 151.430
Determination of Overpaid Amounts 151.431
Sales and Use Tax Refund for Job Retention 151.432
Deductions of Tax on Ticket or Admission Document to Amusement Service 151.461
Definitions 151.462
Reports by Brewers, Brewpubs, Wholesalers, and Distributors 151.463
Rules 151.464
Confidentiality 151.465
Applicability to Certain Brewers 151.466
Applicability to Certain Brewers 151.467
Suspension or Cancellation of Permit 151.468
Civil Penalty 151.469
Action by Texas Alcoholic Beverage Commission 151.470
Audit 151.471
Action by Attorney General 151.481
Definitions 151.482
Reports by Manufacturers and Distributors 151.483
Rules 151.484
Confidentiality 151.485
Civil Penalty 151.486
Action by Texas Department of Motor Vehicles 151.487
Audit 151.488
Action by Attorney General 151.501
Determination After the Filing of a Report 151.503
Determination if No Report Filed 151.504
Determination When a Business Is Discontinued 151.505
When Determination Becomes Final 151.507
Limitations on Determination 151.508
Offsets 151.509
Petition for Redetermination 151.510
Hearing on Redetermination 151.511
Redetermination 151.512
Interest 151.514
Notices 151.0515
Texas Emissions Reduction Plan Surcharge 151.515
Proceedings Against Consumer 151.0565
Taxable Items Sold or Provided Under Destination Management Services Contracts 151.0595
Single Local Tax Rate for Remote Sellers 151.601
Suit 151.602
Venue 151.603
Evidence: Comptroller’s Certificate 151.604
Form of Action 151.605
Writs of Attachment 151.606
Service of Process 151.607
Limitation Period 151.608
Judgments 151.614
Res Judicata 151.615
Tax Suit Comity 151.701
Use of Stamps or Tokens Prohibited 151.703
Failure to Report or Pay Tax 151.704
Sales Tax Absorption 151.705
Collection of Use Tax 151.707
Resale or Exemption Certificate 151.708
Selling Without Permit 151.709
Failure to Furnish Report 151.711
Limitations on Prosecutions 151.712
Civil Penalty for Persons Certifying Exports 151.713
Furnishing False Information to Customs Broker 151.714
Venue for Criminal Prosecution 151.801
Disposition of Proceeds 151.1551
Registration Number Required for Timber and Certain Agricultural Items 151.1575
Requirements Relating to Issuing Documentation Showing Exportation of Property 151.2021
Cancellation of Inactive Permit 151.3021
Packaging Supplies and Wrapping 151.3051
Sales Through Certain Vending Machines 151.3071
Installation of Certain Equipment for Export 151.3101
Amusement Services Exemptions 151.3102
Sale by Nonprofit Organization at County Fair 151.3105
Bingo Equipment Purchased by Certain Organizations 151.3111
Services on Certain Exempted Personal Property 151.3131
Firearm Safety Equipment 151.3132
Feminine Hygiene Products 151.3133
Maternity Clothing 151.3134
Breast Milk Pumping Products 151.3135
Baby Bottles 151.3141
Food Stamp Purchases 151.3162
Timber Items 151.3171
Sulphur 151.3181
Divergent Use of Property Used in Manufacturing 151.3182
Certain Property Used in Research and Development Activities 151.3185
Property Used in the Production of Motion Picture, Video, or Audio Recordings and Broadcasts 151.3186
Property Used in Cable Television, Internet Access, or Telecommunications Services 151.3291
Boats and Boat Motors 151.3335
Water-efficient Products 151.3415
Items Sold to or Used to Construct, Maintain, Expand, Improve, Equip, or Renovate Media Production Facilities at Media Production Locations 151.3501
Labor to Restore, Repair, or Remodel Historic Sites 151.3503
Services by Employees 151.3565
Emergency Preparation Supplies for Limited Period 151.3595
Property Used in Certain Large Data Center Projects 151.4171
Optional Reporting Method: Percentage-based 151.4261
Credit or Reimbursement in Return Transactions 151.4291
Tax Refunds for Defense Readjustment Projects 151.4292
Tax Refund Pilot Program for Certain Persons Who Employ Apprentices 151.4305
Tax Refunds for Oil or Gas Severance Taxpayers 151.4661
Applicability to Certain Brewpubs 151.7032
Failure to Pay Taxes Collected 151.7075
Failure to Produce Certain Records After Using Resale Certificate 151.7101
Election of Offenses 151.7102
False Entry or Failure to Enter in Records 151.7103
Failure to Produce for Inspection or Allow Inspection of Records