Chapter
151
Limited Sales, Excise, and Use Tax
Sections
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; Purchaser's Receipt
151.104
Sale for Storage, Use, or Consumption Presumed
151.0104
Telephone Company
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; Identification Cards
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; Train Fuel and Supplies
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; Temporary Exemption
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; Criminal Penalty
151.469
Action by Texas Alcoholic Beverage Commission
151.470
Audit; Inspection
151.471
Action by Attorney General; Venue; Attorney's Fees
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; Inspection
151.488
Action by Attorney General; Venue; Attorney's Fees
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; Criminal Penalty
151.705
Collection of Use Tax; Criminal Penalty
151.707
Resale or Exemption Certificate; Criminal Penalty
151.708
Selling Without Permit; Criminal Penalty
151.709
Failure to Furnish Report; Criminal Penalty
151.711
Limitations on Prosecutions
151.712
Civil Penalty for Persons Certifying Exports
151.713
Furnishing False Information to Customs Broker; Civil Penalty
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; Reporting of Estimates and Evaluation
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; Report
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; Temporary Exemption
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; Criminal Penalty and Aggregation of Amounts Involved
151.7075
Failure to Produce Certain Records After Using Resale Certificate; Criminal Penalty
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
