 |
Texas Administrative Code (Last Updated: March 27,2024) |
 |
TITLE 34. PUBLIC FINANCE |
|
|
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
|
|
CHAPTER 3. TAX ADMINISTRATION |
| SUBCHAPTER A. GENERAL RULES |
| § 3.1. Private Letter Rulings and General Information Letters |
| § 3.2. Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment |
| § 3.3. Contract Examination Program |
| § 3.4. Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance |
| § 3.5. Waiver of Penalty or Interest |
| § 3.6. Subpoenas of Third-Party Record Keepers |
| § 3.7. Successor Liability: Liability Incurred by Purchase of a Business |
| § 3.8. Informant's Recovery Payment Limitations |
| § 3.9. Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers |
| § 3.10. Taxpayer Bill of Rights |
| § 3.11. Petition for Adoption of Rules |
| § 3.12. Hotel Projects, Project Financing Zones, and Qualified Hotel Projects |
| § 3.13. Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees |
| § 3.15. Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records |
| § 3.16. Delinquent Taxpayer Financial Records; Information Exchange |
| SUBCHAPTER B. NATURAL GAS |
| § 3.17. Producer Reporting Requirements |
| § 3.18. Tax Reimbursement |
| § 3.19. Limitation for Collections for Refunds |
| § 3.20. Producer's Gross Cash Receipts |
| § 3.21. Exemption or Tax Reduction for High-Cost Natural Gas |
| § 3.22. Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well |
| § 3.23. Credits for Qualifying Low Producing Wells |
| § 3.24. Exemption of Gas Incidentally Produced in Association with the Production of Geothermal Energy |
| § 3.25. Penalty and Interest |
| § 3.26. Purchaser and/or Processer Reporting Requirements |
| § 3.27. Exemptions of Governmental Entities and Two-Year Inactive Oil Wells |
| § 3.28. Reports, Payments, and Due Dates |
| § 3.30. Natural Gas Tax Managed Audits and Determination of Overpaid Amounts |
| SUBCHAPTER C. CRUDE OIL PRODUCTION TAX |
| § 3.31. Occupation Tax on Oil Which Is Lost after Having Been Run to Lease Tank |
| § 3.32. Exemption of Oil Incidentally Produced in Association with the Production of Geothermal Energy |
| § 3.33. Tax Due on Crude Oil Recovered by Reclamation Plants and Other Salvage Operations |
| § 3.34. Exemption of Governmental Entities and Two-Year Inactive Wells |
| § 3.35. Reporting Requirements for Producers and Purchasers |
| § 3.37. Enhanced Oil Recovery Projects |
| § 3.39. Credits for Qualifying Low Producing Oil Leases |
| § 3.40. Tax Credit for Enhanced Efficiency Equipment |
| SUBCHAPTER E. MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS |
| § 3.52. Concerns Exempt from Tax--Gas, Electric Light, Power, or Water Works |
| SUBCHAPTER F. MOTOR VEHICLE SALES TAX |
| § 3.61. Credit for Motor Vehicle Sales or Use Tax Paid to Another State |
| § 3.62. Insurance Settlements |
| § 3.63. Foreign Diplomatic Officials |
| § 3.64. Motor Vehicle Transferred on Incorporation |
| § 3.65. Motor Vehicles Purchased Through Another Name |
| § 3.66. Community Property |
| § 3.67. Repossessions |
| § 3.68. United States and Foreign Military Personnel Stationed in Texas |
| § 3.69. Motor Vehicle Use Tax; Interstate Commerce; Motor Carriers |
| § 3.70. Motor Vehicle Leases and Sales |
| § 3.71. Definition of "Resident" and "New Resident" |
| § 3.72. Trailers, Farm Machines, and Timber Machines |
| § 3.73. Qualifying for Fair Market Value Deduction and Determination of Fair Market Value for Replaced Vehicles |
| § 3.74. Seller Responsibility |
| § 3.75. Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments |
| § 3.76. Driver Education Cars |
| § 3.78. Motor Vehicle Rentals |
| § 3.79. Standard Presumptive Value |
| § 3.80. Motor Vehicles Transferred as a Gift or for No Consideration |
| § 3.82. Exemption for Churches or Religious Societies |
| § 3.83. Sales and Use of Motor Vehicles Purchased or Leased by Public Agencies; and Sales and Use of Motor Vehicles Purchased by Commercial Transportation Companies |
| § 3.84. Exemption for Orthopedically Handicapped Person |
| § 3.86. Destroyed and Repaired Motor Vehicles |
| § 3.88. Moveable Specialized Equipment and Off-Road Vehicles |
| § 3.90. Motor Vehicles Purchased for Use Outside of Texas |
| § 3.94. Filing Reports |
| § 3.95. Motor Vehicle Sales Tax Resale Certificate; Sales for Resale |
| § 3.96. Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles |
| SUBCHAPTER G. CIGARETTE TAX |
| § 3.101. Cigarette Tax and Stamping Activities |
| § 3.102. Applications, Definitions, Permits, and Reports |
| SUBCHAPTER H. CIGAR AND TOBACCO TAX |
| § 3.121. Definitions, Imposition of Tax, Permits, and Reports |
| SUBCHAPTER I. MISCELLANEOUS OCCUPATION TAX |
| § 3.143. Oil, Gas, and Related Well Service |
| SUBCHAPTER J. PETROLEUM PRODUCTS DELIVERY FEE |
| § 3.151. Imposition, Collection, and Bonds or Other Security of the Fee |
| SUBCHAPTER K. HOTEL OCCUPANCY TAX |
| § 3.161. Definitions, Exemptions, and Exemption Certificate |
| § 3.162. Hotel Occupancy Tax Base and Collection of the Tax |
| § 3.163. Refund of Hotel Occupancy Tax |
| SUBCHAPTER O. STATE AND LOCAL SALES AND USE TAXES |
| § 3.276. Surveying Services |
| § 3.280. Aircraft |
| § 3.281. Records Required; Information Required |
| § 3.282. Auditing Taxpayer Records |
| § 3.283. Bartering Clubs and Exchanges |
| § 3.284. Drugs, Medicines, Medical Equipment, and Devices (Tax Code §151.313) |
| § 3.285. Resale Certificate; Sales for Resale |
| § 3.286. Seller's and Purchaser's Responsibilities |
| § 3.287. Exemption Certificates |
| § 3.288. Direct Payment Procedures and Qualifications |
| § 3.289. Alcoholic Beverage Exemptions |
| § 3.290. Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment |
| § 3.291. Contractors |
| § 3.292. Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property |
| § 3.293. Food; Food Products; Meals; Food Service |
| § 3.294. Rental and Lease of Tangible Personal Property |
| § 3.295. Natural Gas and Electricity |
| § 3.296. Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer |
| § 3.297. Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles |
| § 3.298. Amusement Services |
| § 3.299. Newspapers, Magazines, Publishers, Exempt Writings |
| § 3.300. Manufacturing; Custom Manufacturing; Fabricating; Processing (Tax Code, §§151.005, 151.007, 151.318, and 151.3181) |
| § 3.301. Promotional Plans, Coupons, Retailer Reimbursement |
| § 3.302. Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins |
| § 3.303. Transportation and Delivery Charges |
| § 3.304. Morticians and Monument Builders |
| § 3.305. Criminal Offenses and Penalties |
| § 3.306. Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes |
| § 3.307. Florists |
| § 3.308. Computers--Hardware, Computer Programs, Services, and Sales |
| § 3.310. Laundry, Cleaning, and Garment Services |
| § 3.311. Auctioneers, Brokers, and Factors |
| § 3.312. Graphic Arts or Related Occupations; Miscellaneous Activities |
| § 3.313. Cable Television Service and Bundle Cable Service |
| § 3.314. Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies |
| § 3.315. Motor Vehicle Parking and Storage |
| § 3.317. Massage Parlors, Escort Services, and Turkish Baths |
| § 3.318. Water-Related Exemptions (Tax Code, §§151.314, 151.315, and 151.355) |
| § 3.319. Prior Contracts |
| § 3.320. Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment |
| § 3.321. Advertising Agencies |
| § 3.322. Exempt Organizations |
| § 3.323. Imports and Exports |
| § 3.324. Oil, Gas, and Related Well Service |
| § 3.325. Refunds and Payments Under Protest |
| § 3.326. Carbon Dioxide Capture and Sequestration |
| § 3.327. Taxpayer's Bond or Other Security |
| § 3.328. Optional Reporting Methods for Grocers and Other Vendors |
| § 3.329. Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones |
| § 3.330. Data Processing Services |
| § 3.331. Transfers of Common Interests in Tangible Personal Property; Intercorporate Services |
| § 3.332. Drilling Equipment |
| § 3.333. Security Services |
| § 3.334. Local Sales and Use Taxes |
| § 3.335. Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption |
| § 3.336. Currency, Certain Coins, and Gold, Silver, and Platinum Bullion |
| § 3.337. Gratuities |
| § 3.338. Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers |
| § 3.339. Statute of Limitations |
| § 3.340. Qualified Research |
| § 3.342. Information Services |
| § 3.343. Credit Reporting Services |
| § 3.344. Telecommunications Services |
| § 3.345. Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services |
| § 3.346. Use Tax |
| § 3.347. Improvements to Realty |
| § 3.350. Master Recordings and Broadcasts |
| § 3.353. Sales Tax Holiday--Certain Emergency Preparation Supplies |
| § 3.354. Debt Collection Services |
| § 3.355. Insurance Services |
| § 3.356. Real Property Service |
| § 3.357. Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (Tax Code, §§151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429) |
| § 3.358. Maquiladoras |
| § 3.360. Customs Brokers |
| § 3.361. Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation |
| § 3.362. Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant |
| § 3.364. Services by Employees |
| § 3.365. Sales Tax Holiday--Clothing, Shoes and School Supplies |
| § 3.366. Internet Access Services |
| § 3.367. Timber Items (Tax Code, §151.3162 and §151.317) |
| § 3.369. Sales Tax Holiday--Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products |
| SUBCHAPTER S. MOTOR FUEL TAX |
| § 3.430. Records Required, Information Required |
| § 3.431. Refund of Gasoline and Diesel Fuel Tax to Transit Company |
| § 3.432. Refunds on Gasoline, Diesel Fuel, Compressed Natural Gas, and Liquefied Natural Gas Taxes |
| § 3.433. Incidental Highway Travel |
| § 3.434. Liquefied Gas Tax Decal |
| § 3.435. Metering Devices Used to Claim Refund of Tax on Gasoline Used In Power Take-Off and Auxiliary Power Units (Tax Code, §162.125) |
| § 3.436. Liquefied Gas Dealer Licenses |
| § 3.437. Trip Permit in Lieu of Interstate Trucker License |
| § 3.438. Signed Statements for Purchasing Dyed Diesel Fuel Tax Free |
| § 3.439. Motor Fuel Transportation Documents |
| § 3.440. On-Highway Travel of Farm Machinery |
| § 3.441. Documentation of Imports and Exports, Import Verification Numbers, Export Sales, and Diversion Numbers |
| § 3.442. Bad Debts or Accelerated Credit for Non-payment of Taxes |
| § 3.443. Diesel Fuel Tax Exemption for Water, Fuel Ethanol, Biodiesel, Renewable Diesel, and Biodiesel and Renewable Diesel Mixtures |
| § 3.444. Temperature Adjustment Conversion Table and Metering Devices |
| § 3.446. Electronic Filing of Reports, Civil Penalties, and Deferred Tax Payments |
| § 3.447. Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers |
| § 3.448. Transportation Services for Texas Public School Districts |
| SUBCHAPTER T. MANUFACTURED HOUSING SALES AND USE TAX |
| § 3.481. Imposition and Collection of Manufactured Housing Tax |
| SUBCHAPTER U. PUBLIC UTILITY GROSS RECEIPTS TAX |
| § 3.511. Tax Rate, Due Dates, Payments, Exclusions, and Auditing |
| SUBCHAPTER V. FRANCHISE TAX |
| § 3.574. Margin: New Veteran-Owned Businesses |
| § 3.581. Margin: Taxable and Nontaxable Entities |
| § 3.582. Margin: Passive Entities |
| § 3.583. Margin: Exemptions |
| § 3.584. Margin: Reports and Payments |
| § 3.585. Margin: Annual Report Extension |
| § 3.586. Margin: Nexus |
| § 3.587. Margin: Total Revenue |
| § 3.588. Margin: Cost of Goods Sold |
| § 3.589. Margin: Compensation |
| § 3.590. Margin: Combined Reporting |
| § 3.591. Margin: Apportionment |
| § 3.592. Margin: Additional Tax |
| § 3.593. Margin: Franchise Tax Credits |
| § 3.594. Margin: Temporary Credit for Business Loss Carryforwards |
| § 3.598. Margin: Tax Credit for Certified Rehabilitation of Certified Historic Structures |
| § 3.599. Margin: Research and Development Activities Credit |
| SUBCHAPTER W. AMUSEMENT MACHINE REGULATION AND TAX |
| § 3.601. Definitions, Changes in Ownership, Gross Receipts Regulations, and Record Keeping Requirements |
| § 3.602. Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and Exemptions |
| § 3.603. Denials; Suspensions; Revocations; Violations; Hearings |
| § 3.605. Persons Who Repair, Maintain, or Service Amusement Machines |
| § 3.611. Refund on Licenses, Registration Certificates, or Occupation Tax Permits |
| SUBCHAPTER X. PARI-MUTUEL WAGERING RACING REVENUE |
| § 3.641. Pari-mutuel Wagering |
| SUBCHAPTER Z. COASTAL PROTECTION FEE |
| § 3.692. Definitions, Reporting Requirements and Amount of Fee |
| SUBCHAPTER AA. AUTOMOTIVE OIL SALES FEE |
| § 3.701. Automotive Oil Sales Fee Reporting Requirements |
| SUBCHAPTER BB. BATTERY SALES FEE |
| § 3.711. Battery Sales Fee Collection and Reporting Requirements |
| SUBCHAPTER CC. SEXUALLY ORIENTED BUSINESS FEE |
| § 3.722. Sexually Oriented Business Fee |
| SUBCHAPTER DD. OIL FIELD CLEANUP REGULATORY FEE |
| § 3.731. Oil-Field Cleanup Regulatory Fee on Oil |
| § 3.732. Oil-Field Cleanup Regulatory Fee on Natural Gas |
| SUBCHAPTER EE. BOAT AND BOAT MOTOR SALES AND USE TAX |
| § 3.741. Imposition and Collection of Tax |
| SUBCHAPTER FF. SPECIAL FEE ON CERTAIN CIGARETTES AND CIGARETTE TOBACCO PRODUCTS |
| § 3.751. Special Fee on Certain Cigarettes and Cigarette Tobacco Products; Definitions, Imposition of Fee, and Reports |
| SUBCHAPTER GG. INSURANCE TAX |
| § 3.809. Due Dates, Penalty and Interest, and Overpayments |
| § 3.811. Election by Reciprocal or Interinsurance Exchange Pursuant to Insurance Code, Chapter 224 |
| § 3.820. Premium Tax Paid by Certain Purchasing Groups |
| § 3.827. Captive Insurance Companies |
| § 3.828. Workers' Compensation Insurance Gross Premiums for the Purpose of Maintenance Taxes |
| § 3.830. Premium Tax Credit for Examination Expenses and Valuation Fees |
| § 3.832. Assessment for the Office of Public Insurance Counsel (OPIC) |
| § 3.833. Certified Capital Companies and Certified Investor Premium Tax Credits |
| § 3.834. Volunteer Fire Department Assistance Fund Assessment |
| § 3.835. Reporting of Unauthorized Insurance Premium Tax by Nonadmitted Captive Insurers |
| SUBCHAPTER HH. MIXED BEVERAGE TAXES |
| § 3.1001. Mixed Beverage Gross Receipts Tax |
| § 3.1002. Mixed Beverage Sales Tax |
| SUBCHAPTER JJ. CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION |
| § 3.1201. Fee for Outdoor Advertising of Cigarettes or Tobacco Products |
| § 3.1202. Warning Notice Signs |
| § 3.1203. Approved Seller Training Programs |
| § 3.1204. Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H |
| § 3.1205. Delivery Sales of Cigarettes (Health and Safety Code, Chapter 161, Subchapter R) |
| § 3.1206. Delivery Sales of E-Cigarettes (Health and Safety Code, Chapter 161, Subchapter R) |
| § 3.1208. Prohibited E-Cigarette Products |
| SUBCHAPTER KK. SCHOOL FUND BENEFIT FEE |
| § 3.1251. School Fund Benefit Fee |
| SUBCHAPTER LL. OYSTER SALES FEE |
| § 3.1261. Reports, Payments, and Record Keeping Requirements |
| SUBCHAPTER MM. TEXAS PREPAID WIRELESS 9-1-1 EMERGENCY SERVICE FEE |
| § 3.1271. Prepaid Wireless 9-1-1 Emergency Service Fee |
| SUBCHAPTER NN. FIREWORKS TAX |
| § 3.1281. Fireworks Tax |