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Texas Administrative Code (Last Updated: March 27,2024) |
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TITLE 34. PUBLIC FINANCE |
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PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
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CHAPTER 3. TAX ADMINISTRATION |
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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 |