Texas Tax Code

Sec. § 351.006
Exemption


(a)

A United States governmental entity described in Section 156.103 (Exception--state and Federal Government)(a) is exempt from the payment of tax authorized by this chapter.

(b)

A state governmental entity described in Section 156.103 (Exception--state and Federal Government)(b) shall pay the tax imposed by this chapter but is entitled to a refund of the tax paid.

(c)

A person who is described by Section 156.103 (Exception--state and Federal Government)(d) is exempt from the payment of the tax authorized by this chapter.

(d)

A person who is described by Section 156.103 (Exception--state and Federal Government)(c) shall pay the tax imposed by this chapter but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.

(e)

To receive a refund of tax paid under this chapter, the governmental entity entitled to the refund must file a refund claim on a form provided by the municipality and containing the information required by the municipality. The comptroller by rule shall prescribe the form that must be used and the information that must be provided.

(f)

A governmental entity may file a refund claim with the municipality under this chapter only for each calendar quarter for all reimbursements accrued during that quarter. The municipality may adopt an ordinance to enforce this section.

(g)

The right to use or possess a room in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption provided in Subsection (c). The exemption must be supported by the documentation required under rules adopted by the comptroller and the municipality.
Added by Acts 1989, 71st Leg., ch. 504, Sec. 2, eff. Sept. 1, 1989. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 6, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.72, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 209, Sec. 87, eff. Oct. 1, 2003.
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Last accessed
Jun. 7, 2021