1445), Sec. Oct. 1, 1993; Acts 2001, 77th Leg., ch. (2) repair, restore, or remodel, to the extent the service is: (A) a real property repair or remodeling service as defined in Section 151.0047; or. Sec. (k) A data center is not eligible to receive an exemption under this section if the data center is subject to an agreement limiting the appraised value of the data center's property under Subchapter B or C, Chapter 313. Vacation ownership allows you to savor time with your loved ones at a world-class resort. (b) The minimum penalty provided by Subsection (a) of this section is $1. Sec. Sec. Sec. (a) The comptroller may issue a temporary sales tax permit or retailer's registration to an applicant for a period determined by the comptroller in order to arrange for and provide the security required by this subchapter. 6, eff. 7, eff. 6. The application must include the name and contact information for the qualifying occupant and, if applicable, the name and contact information for the qualifying owner and the qualifying operator who will claim the exemption authorized under this section. For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges for its use. 1, eff. Oct. 1, 1999. If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer. 1, Sec. 1359 (H.B. Amended by Acts 2003, 78th Leg., ch. 1365 (H.B. 586), Sec. 389, Sec. Sec. 68 (S.B. 4, eff. 151.00393. 151.420. A person whose registration number the comptroller proposes to revoke under this section is entitled to 20 days' written notice of the time and place of the hearing on the revocation. 97, eff. Sec. September 28, 2011. 296), Sec. (a) A taxable item sold by a qualified student organization and for which the sales price is $5,000 or less, is exempted from the taxes imposed by Subchapter C, except that a taxable item manufactured by or donated to the organization is exempt from the taxes imposed by Subchapter C regardless of sales price unless sold to the donor, if the student organization: (1) sells the item at a sale that may last for one day only and the primary purpose of which is to raise funds for the organization; and. Sec. 5.95(49), eff. 8, eff. By tapping into remote-sensing, AI, and our robust forest dataset, the NCX forest carbon marketplace opens participation to forests that were previously left out of the climate solution. 1000, Sec. (2) a service provided by a person acting as a trustee in connection with the foreclosure sale of real property under a lien created by a mortgage, deed of trust, or security instrument. Jan. 1, 1982. The home service provider shall be given an opportunity to demonstrate in accordance with applicable state administrative procedures that the assignment reflects the correct taxing jurisdiction. Acts 2011, 82nd Leg., R.S., Ch. 1286), Sec. 31, art. 7, eff. (g-2) Customs brokers who return unused stamps to the comptroller's office on a quarterly basis shall get credit towards the purchase of new stamps. 5, Sec. (c) When several taxable items are sold together and at the same time, the use tax is determined on the sum of the sales prices of the items sold exclusive of any item the storage, use, or other consumption of which is exempted by this chapter. Acts 1981, 67th Leg., p. 1549, ch. 904 (S.B. SALES TAX ABSORPTION; CRIMINAL PENALTY. INDUSTRIAL-DUTY PORTABLE SAWMILL WITH FULL HYDRAULICS Sept. 1, 2001. 4 (S.B. The customs broker shall report quarterly to the comptroller: (1) the total value of the tangible personal property and the total amount of the corresponding tax for which the customs broker issued certificates of export; and. 903, Sec. (b) Subject to the limitations provided by Subsection (c) of this section, a defense readjustment project qualifies for a refund of taxes under this section of $2,500 for each new permanent job or job that has been retained by the defense readjustment project for a qualified employee. 151.309. 1040, Sec. 4042), Sec. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS. 151.103. 1266 (H.B. (A) has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product; and. 1 priority. If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may suspend or cancel one or more permits issued to the person under Section 151.203. (2) an evaluation of the effect of the exemption under this section, in combination with the credit authorized by Subchapter M, Chapter 171, that is conducted by an independent researcher at a center for research authorized by Section 1.005, Education Code, on: (A) the amount of qualified research performed in this state; (B) employment in research and development in this state; (C) economic activity in this state; and. Oct. 1, 1985; Acts 1985, 69th Leg., ch. Aug. 28, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. Sec. (a) If a manufacturer or distributor fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil penalty under Section 151.703(d). CERTAIN LAWN AND YARD SERVICE. Oct. 1, 1995. Oct. 1, 1995. Sec. 389, Sec. An "exceptional contemporary eco farmhouse" with "wonderful panoramic views" has been put on the market in Somerset. Acts 1981, 67th Leg., p. 1566, ch. 14.02, eff. (c) Relettered as (b) by Acts 1985, 69th Leg., ch. SUBCHAPTER G. SELLER'S AND RETAILER'S SECURITY. September 1, 2013. 307 (S.B. September 1, 2013. (1) the name and address of each agent of the retailer operating in the state; (2) the location of all distribution or sales houses or offices or other places of business in the state; and. 1266 (H.B. Sept. 1, 1987. 397, Sec. (b) To claim an exemption to which this section applies, a registration number issued by the comptroller must be stated on the exemption certificate provided by the purchaser of the item. 1, pt. In this subchapter: (1) "Distributor" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code. 1, pt. August 30, 2019. (c) An exemption authorized by this section does not apply to a service that would have been taxable under this chapter as it existed on September 1, 1987. 1, eff. (a) Except as provided by Subsections (b) and (c), a retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that the tax is not part of the sales price payable by the customer. Sec. (2) dividing this remainder by one plus the sales tax rate expressed as a decimal fraction to obtain a quotient that is the taxable receipts that may be reported under Section 151.410 of this code. 14.12(2). Oct. 1, 1991; Acts 1995, 74th Leg., ch. Amended by Acts 1989, 71st Leg., ch. 151.3111. 151.711. Amended by Acts 2003, 78th Leg., ch. If two or more items are purchased together and paid for with a combination of food stamps and other means of payment, for purposes of this section the food stamps are applied first to the purchase of items that would be taxable under this chapter in the absence of the exemption provided by this section. (c) If the person fails to file the amount of the new or additional security before the expiration of the 10-day period, the comptroller shall suspend or revoke the permit or registration of the taxpayer as provided by Section 151.203 of this code and certify the name and address of the person to the attorney general. Sec. Sept. 1, 1983. We will update you on new newsroom updates. 4, Sec. The term includes a new employment position staffed by a third-party employer if a written contract exists between the third-party employer and a qualifying owner, qualifying operator, or qualifying occupant that provides that the employment position is permanently assigned to an associated qualifying data center. Jan. 1, 1982. The amount of the sales and use tax due for a month is equal to 1/48 of the purchase price of the property multiplied by the percentage of divergent use during that month multiplied by the sales and use tax rate applicable at the time of purchase. (D) from whose salary or wages the broker is required to and actually does deduct and withhold a tax under federal law. (a) A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the amount of the credit extended for the payment of the sales price of the item and the amount of all sales taxes, and who remits the tax and files tax reports to the comptroller on the basis of the cash system of accounting, shall pay to the comptroller at the time of making each tax report under this chapter an amount calculated according to whichever of the following yields the greater amount: (1) one-half of the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed; or, (2)(A) the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed, less. 2000 to 2023 Grays eCommerce Group Limited ACN 125 736 914 (Grays) - All Rights Reserved, NSW Liquor Act 2007 - It is against the law to sell or supply alcohol to or to obtain on behalf of a person under the age of 18 years. Sec. 7, Sec. 1, eff. 5, art. 16. Jan. 1, 1982. (k) The comptroller may adopt rules and forms to implement this section and by rule except certain marketplace providers from some or all of the requirements of this section. 1263, Sec. (b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold. July 1, 1995. Oct. 1, 1997. 360, Sec. 1467, Sec. 225 (H.B. Acts 1981, 67th Leg., p. 1547, ch. 1, eff. 587, Sec. (c) Repealed by Acts 2003, 78th Leg., ch. 4, eff. (3) the employee remains assigned to that property while employed by successive owners or management companies. (a) "Information service" means: (1) furnishing general or specialized news or other current information, including financial information, unless furnished to: (A) a newspaper or to a radio or television station licensed by the Federal Communications Commission; or, (B) a member of a homeowners association of a residential subdivision or condominium development, and is furnished by the association or on behalf of the association; or. 151.3071. Acts 1981, 67th Leg., p. 1552, ch. Acts 1981, 67th Leg., p. 1558, ch. (2) "Point of sale payment processor" means a person described by 7 T.A.C. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 389, Sec. 151.712. 2, eff. (c) Subject to the requirement of additional security required by Section 151.260 of this code, the comptroller shall return to the depositor any security remaining after the sale and after recovering the amount of tax, penalty, and interest due from the depositor. 4), Sec. Sec. These Trees Were Headed for the Mill, but Then Landowners Chose NCX Instead. Jan. 1, 1982. (b) Internal and external wrapping, packing, and packaging supplies are exempted from the taxes imposed by this chapter if sold to a person who is a laundry or dry cleaner for use in wrapping, packing, or packaging an item that has been pressed and dry cleaned or laundered by the person operating as a laundry or dry cleaner in the regular course of business. 23, eff. Sec. (c-1) Notwithstanding Subsection (c), an organization that qualifies for an exemption under Subsection (a)(4) may hold 10 tax-free sales or auctions during a calendar year. 1, pt. Sept. 1, 1991; Acts 1995, 74th Leg., ch. Are you ready to buy a timeshare on the resale market? (a) The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month unless a taxpayer qualifies as a quarterly filer under Subsection (b) of this section or unless the taxpayer prepays the tax on a quarterly basis as permitted by Section 151.424 of this code. (e) The comptroller may suspend or revoke the permit or other authorization of an enterprise to make tax-free purchases under this section without notice for good cause. 1, pt. 471 (S.B. (3) Repealed by Acts 2019, 86th Leg., R.S., Ch. p. 1363, ch. 7), Sec. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES. Acts 1981, 67th Leg., p. 1573, ch. Amended by Acts 1983, 68th Leg., p. 1040, ch. 389, Sec. In a suit under this subchapter, a seller or retailer may be served with process as provided by the rules of civil procedure or by service on an agent or clerk in this state employed by the retailer or seller in a place of business in this state maintained by the seller or retailer. (l) A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use as defined in Subsection (a)(2). 2, eff. A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement for the cost of collecting the taxes imposed by this chapter. 16, eff. Oct. 1, 1999. Jan. 1, 1982. COLLECTION BY RETAILER; PURCHASER'S RECEIPT. Acts 2019, 86th Leg., R.S., Ch. June 10, 2015. Acts 2009, 81st Leg., R.S., Ch. 5, art. Acts 2011, 82nd Leg., R.S., Ch. (B) transfers title to the property to the exempt entity or organization under the contract and any applicable acquisition regulations. 1, eff. The attorney general shall prosecute the action on the comptroller's behalf. 1, eff. PROPERTY USED IN THE PRODUCTION OF MOTION PICTURE, VIDEO, OR AUDIO RECORDINGS AND BROADCASTS. (d) The comptroller shall change the design of the stamps at least once each calendar quarter, or more frequently if the comptroller determines it is necessary for the enforcement of this section and the comptroller's rules. 10(a), eff. September 1, 2015. 19, eff. (e) A taxpayer entitled to a credit or refund under Subsection (d) may elect to receive either a credit or a refund. (a) For the purpose of this subchapter and in relation to the use tax, a retailer is engaged in business in this state if the retailer: (1) maintains, occupies, or uses in this state permanently, temporarily, directly, or indirectly or through a subsidiary or agent by whatever name, an office, distribution center, sales or sample room or place, warehouse, storage place, or any other physical location where business is conducted; (2) has a representative, agent, salesman, canvasser, or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling or delivering or the taking of orders for a taxable item; (3) derives receipts from the sale, lease, or rental of tangible personal property situated in this state; (4) engages in regular or systematic solicitation of sales of taxable items in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, by means of print, radio, or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system for the purpose of effecting sales of taxable items; (5) solicits orders for taxable items by mail or through other media and under federal law is subject to or permitted to be made subject to the jurisdiction of this state for purposes of collecting the taxes imposed by this chapter; (6) has a franchisee or licensee operating under its trade name if the franchisee or licensee is required to collect the tax under this section; (7) holds a substantial ownership interest in, or is owned in whole or substantial part by, a person who maintains a location in this state from which business is conducted and if: (A) the retailer sells the same or a substantially similar line of products as the person with the location in this state and sells those products under a business name that is the same as or substantially similar to the business name of the person with the location in this state; or. Sept. 1, 1991. September 1, 2019. Added by Acts 1995, 74th Leg., ch. Aug. 28, 1989. (d) At any time, the person making the divergent use may cease paying tax on the fair market rental value or fair market value and may pay sales tax on the original purchase price without credit for taxes previously paid. 5, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 19.003, eff. Acts 1981, 67th Leg., p. 1562, ch. (c-3) The exemption provided by Subsection (a) includes: (1) bakery items sold by a bakery, regardless of whether the items are: (A) heated by the consumer or seller; or. 76, Sec. Web(c) A person is eligible to apply for a registration number if the person is engaged in the production of agricultural products or timber for sale or in an agricultural aircraft operation as defined by 14 C.F.R. 1, Sec. Added by Acts 1984, 68th Leg., 2nd C.S., ch. Added by Acts 1987, 70th Leg., 2nd C.S., ch. (3) "Electronic database" means a database provided by the state or by a designated database provider to home service providers. (a) "Sale for resale" means a sale of: (1) tangible personal property or a taxable service to a purchaser who acquires the property or service for the purpose of reselling it as a taxable item as defined by Section 151.010 in the United States of America or a possession or territory of the United States of America or in the United Mexican States in the normal course of business in the form or condition in which it is acquired or as an attachment to or integral part of other tangible personal property or taxable service; (2) tangible personal property to a purchaser for the sole purpose of the purchaser's leasing or renting it in the United States of America or a possession or territory of the United States of America or in the United Mexican States in the normal course of business to another person, but not if incidental to the leasing or renting of real estate; (3) tangible personal property to a purchaser who acquires the property for the purpose of transferring it in the United States of America or a possession or territory of the United States of America or in the United Mexican States as an integral part of a taxable service; (4) a taxable service performed on tangible personal property that is held for sale by the purchaser of the taxable service; or. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. (d) The decision of the comptroller to deny or revoke authorization under this section is not appealable. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 151.602. (11) use in timber operations, including pumping for irrigation of timberland. (2) "Theatrical production" means a live staged play, musical play, opera, or ballet. 1, eff. (a) If the comptroller determines that the holder of a permit or a registered retailer is required to file security under Section 151.251(b) of this code, the comptroller shall notify the person in writing that security is required to be filed and state the amount of security set by the comptroller. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. Sec. 389, Sec. 151.0036. BOATS AND BOAT MOTORS. Get the latest coverage and analysis on everything from the Trump presidency, Senate, House and Supreme Court. 475 (S.B. 5, art. (d) Except as provided by Subsection (e) of this section, "storage" means the keeping or retaining for any purpose in this state of tangible personal property sold by a retailer. The customs broker shall make available to the comptroller, without notice from the comptroller, the customs broker's books and records if the comptroller determines that the comptroller's ability to administer and enforce effectively the provisions of this chapter relating to documentation for the purpose of showing the exemption of tangible personal property under Section 151.307(b)(2) is jeopardized by providing notice. 1, eff. 503 (S.B. (3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate. 103. September 1, 2021. 1841), Sec. (b) The deduction provided by Paragraph (B) of Subdivision (2) of Subsection (a) of this section is allowed only if the rate of interest or time price differential charged by the retailer on the credit extended for payment of the sales tax and the method of computing the interest or the time price differential are uniform with the rate charged by the retailer on the credit extended on the sales price and the method of computing the interest or time price differential. Acts 2013, 83rd Leg., R.S., Ch. SALES FOR RESALE. Acts 1981, 67th Leg., p. 1574, ch. At the time an order is rejected, the client will be automatically presented the option to resubmit the rejected Sec. Sept. 1, 1997; Acts 1999, 76th Leg., ch. (2) the qualifying owner, qualifying operator, or qualifying occupant, jointly or independently: (A) creates at least 20 qualifying jobs in the county in which the data center is located, not including jobs moved from one county in this state to another county in this state; and. (B) in a manner and under conditions that create a reasonable expectation that at least 99 percent of the carbon dioxide will remain sequestered from the atmosphere for at least 1,000 years. 151.255. Where to? Oct. 2, 1984; Acts 1985, 69th Leg., ch. Added by Acts 1984, 68th Leg., 2nd C.S., ch. (c) On the payment in full of the amount of a judgment obtained under this chapter, the comptroller may release the lien. 1263, Sec. (b) The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service. 2, eff. 11, eff. Sec. 1218, Sec. (b) If the notice is given by mail, the comptroller may send it to the last known address appearing in the records of the comptroller. Text of subsec. TAX SUIT COMITY. The comptroller shall determine the amount to be deposited to the fund under Subsection (c-2) according to available statistical data indicating the estimated or actual total receipts in this state from taxes imposed on sales at retail of fireworks. (3) a service performed by covered employees of a professional employer organization, either licensed under Chapter 91, Labor Code, or exempt from the licensing requirements of that chapter, for a client under a written contract that provides for shared employment responsibilities between the professional employer organization and the client for the covered employees, most of whom must have been previously employed by the client. (2) is physically attached to or incorporated into other tangible personal property that is used solely outside this state. 2, eff. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT. September 1, 2013. 1, Sec. 103, eff. The term includes integrated systems, fixtures, and piping, all property necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity, or other environmental conditions or manufacturing tolerances, and production equipment and machinery. Jan. 1, 1982. (3) if notice of a contract or bid on which an exemption is to be claimed is given by the taxpayer to the comptroller within 60 days from the date this chapter takes effect. 1, eff. 206, Sec. Amended by Acts 1993, 73rd Leg., ch. 151.430. Sec. Acts 2013, 83rd Leg., R.S., Ch. 151.029. A seller is not required to use the online system. Baseline measurements are taken of every acre of property. (c) If it is shown on the trial of an offense under this section that the person has previously been finally convicted of one offense under this section, on conviction the person shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000. 5, art. WebQuestia. 3(2), eff. Sec. September 1, 2013. (a) In this section: (1) "Home service provider" means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. Added by Acts 1993, 73rd Leg., ch. (f) The comptroller by rule may specify additional procedures that must be followed and conditions that must be met before the comptroller authorizes a taxpayer to report under this section. The amount of a prepayment made by a taxpayer under this section shall be credited against the amount of actual tax liability of the taxpayer as shown on the tax report of the taxpayer. Sec. Jan. 1, 1982. 4, eff. 389, Sec. 8. 268), Sec. Added by Acts 1999, 76th Leg., ch. 14.021(a); Acts 1999, 76th Leg., ch. CONFIDENTIALITY. Sec. 1000, Sec. The landowner creates an NCX account and receives a property assessment. 106, eff. 7, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. (2) "School supply" has the meaning assigned by the Streamlined Sales and Use Tax Agreement adopted November 12, 2002, including all amendments made to the agreement on or before December 14, 2006. Sec. A seller who has an accounting system under which the taxes collected under this chapter are commingled with the receipts from the sales of taxable items may compute his taxable receipts by: (1) subtracting from the total receipts of the seller the receipts from the sales of items that are exempted or are specifically excluded from the taxes imposed by this chapter to obtain a remainder consisting of the commingled receipts from taxable sales and the taxes collected; and. 4, Sec. (e) A person is entitled to a credit or reimbursement provided by Subsection (c) only if: (A) has a valid sales or use tax permit; and. 1, pt. Acts 1981, 67th Leg., p. 1556, ch. 7, Sec. 7, Sec. If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code. (d) In this section, "manufacturing" includes each operation beginning with the first stage in the production of tangible personal property and ending with the completion of tangible personal property having the physical properties (including packaging, if any) that it has when transferred by the manufacturer to another. If you have a brand new or used firearm you have been looking to sell, get started today by telling us about your firearm, and our appraisal team will quickly provide you with a quote. Acts 2015, 84th Leg., R.S., Ch. 2, eff. 31, art. 3319), Sec. (a) Court reporting services relating to the preparation of a document or other record in a civil or criminal suit by a notary public or a court reporter licensed by the Judicial Branch Certification Commission are exempted from the taxes imposed by this chapter if the document is: (1) prepared for the use of a person participating in a suit or the court in which a suit or administrative proceeding is brought; and. 23, eff. 389, Sec. June 14, 1989; Acts 1993, 73rd Leg., ch. Sec. Section 137.3. September 1, 2021. (g) The refund provided by this section is conditioned on the defense readjustment project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for a refund for a period of three years from that date. Acts 1981, 67th Leg., p. 1553, ch. 209, Sec. EVIDENCE: COMPTROLLER'S CERTIFICATE. Sec. Amended by Acts 1983, 68th Leg., p. 849, ch. (b) A person whose permit the comptroller proposes to revoke or suspend is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension. Jan. 1, 1982. Jan. 1, 1982. Acts 2007, 80th Leg., R.S., Ch. (c) In this section, "contractor" means a person who makes an improvement on real estate and who, as a necessary or incidental part of the service, incorporates tangible personal property into the property improved. 341, Sec. Sec. 24, eff. (b) The records to which Subsection (a) applies are records: (1) required to be kept under Section 151.025; and. 401 (S.B. 209, Sec. Acts 2015, 84th Leg., R.S., Ch. 1199 (H.B. Get $10 off your next order* when you sign up. 27; Acts 2003, 78th Leg., ch. Added by Acts 1981, 67th Leg., p. 2771, ch. Low interest rates. Each address shall be provided in standard postal format. 1223), Sec. 1, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 405, Sec. (a) A customs broker licensed by the comptroller or an authorized employee of the customs broker may issue documentation certifying that delivery of tangible personal property was made to a point outside the territorial limits of the United States as required by Section 151.307(b)(2)(B) only if the customs broker or authorized employee: (1) watches the property cross the border of the United States; (2) watches the property being placed on a common carrier for delivery outside the territorial limits of the United States; or. Acts 2021, 87th Leg., R.S., Ch. 4, eff. Acts 2013, 83rd Leg., R.S., Ch. September 1, 2021. Acts 2007, 80th Leg., R.S., Ch. Added by Acts 1987, 70th Leg., ch. (g) A person commits an offense if the person gives an exemption certificate required under Subsection (f) to a seller for an aircraft that the person knows, at the time of purchase, will be used in a manner other than that expressed in the exemption certificate or the person gives an exemption certificate with fraudulent intent or intent to evade wrongfully the payment of the tax imposed under this chapter. (ii) that the purchaser is on notice that tangible personal property not exported is subject to taxation under this chapter and the purchaser is liable, in addition to other possible civil liabilities and criminal penalties, for payment of an amount equal to the value of the merchandise if the purchaser improperly obtained a refund of taxes relating to the property. 7, eff. 2, eff. Added by Acts 2007, 80th Leg., R.S., Ch. 12, eff. (1) "Downstream payment processor" means a person described by 7 T.A.C. (2) the seventh day after the day stated as the date of export on the documentation, if the retailer is located in a county that does not border the United Mexican States. Jan. 1, 1982. 209, Sec. September 1, 2015. Acts 2011, 82nd Leg., R.S., Ch. 915 (H.B. (2) "Data center" means at least 100,000 square feet of space in a single building or portion of a single building, which space: (B) is specifically constructed or refurbished and actually used primarily to house servers and related equipment and support staff for the processing, storage, and distribution of data; (C) is used by a single qualifying occupant for the processing, storage, and distribution of data; (D) is not used primarily by a telecommunications provider to place tangible personal property that is used to deliver telecommunications services; and. From full-sized handguns to pocket pistols, Guns.com offers a wide array of used semi-auto, revolver, single shot and derringer pistols. Oct. 1, 2001. Acts 1981, 67th Leg., p. 1546, ch. 9, eff. SUBCHAPTER I. REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS. 14.04, 14.12(1). Sec. 17, eff. RECORDS REQUIRED TO BE KEPT. FORFEITURE OF DISCOUNT OR REIMBURSEMENT. (b) The temporary storage of tangible personal property acquired outside this state and then moved into this state is exempted from the use tax imposed by Subchapter D of this chapter if after being moved into this state the property is stored here temporarily and: (1) is used solely outside this state; or. 2.27, 2.28, eff. The information provided on the form is confidential and not subject to disclosure under Chapter 552, Government Code. 31, art. 1, eff. RESALE CERTIFICATE: FORM. 4, eff. 5, eff. Sec. 1061 (H.B. Sept. 1, 1999; Acts 2001, 77th Leg., ch. Sec. (a) If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition to an oral hearing on the redetermination and to at least 20 days' notice of the time and place of the hearing. Acts 2007, 80th Leg., R.S., Ch. 2, eff. 835 (H.B. 389, Sec. Sept. 1, 1997. Timber Creek Resort. September 1, 2019. 1, eff. 761), Sec. 1040, Sec. Amended by Acts 1985, 69th Leg., ch. Amended by Acts 1985, 69th Leg., ch. The term includes feedlots, dairy farms, poultry farms, commercial orchards, commercial nurseries, and similar commercial agricultural operations. Notwithstanding any other provision of this subsection, "newspaper" includes: (1) a publication containing articles and essays of general interest by various writers and advertisements that is produced for the operator of a licensed and certified carrier of persons and distributed by the operator to its customers during their travel on the carrier; and. WebA comprehensive list of companies available on stock exchanges that can be browsed alphabetically, by sector, or by country. Oct. 2, 1984. 14; Acts 1989, 71st Leg., ch. (a) A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code after the last day of the calendar month following the close of the regular reporting period of the taxpayer for which the amount is proposed to be determined or within the period provided by Subchapter D, Chapter 111 of this code after the report is filed, whichever period expires the later. 151.012. Oct. 1, 1999. 151.432. Oct. 1, 2003. Acts 1981, 67th Leg., p. 1569, ch. (b) A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice. (h) The executive director shall adopt rules that establish merit-based criteria for selecting persons to certify from among those who apply. For the purposes of this section, an advertisement is news of a general character and of a general interest. 2.22, eff. June 14, 2013. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. (2) a change in the taxpayer's business operations. 262 (S.B. (2) "Ocean forwarder" means a licensed Federal Maritime Commission freight forwarder. 151.021. (a) The comptroller may require a seller, retailer, or purchaser to file a return or pay the taxes imposed by this chapter for a period other than a monthly period if necessary to ensure the payment or to facilitate the collection of the taxes due. 1, eff. Acts 2019, 86th Leg., R.S., Ch. 7, eff. June 14, 2013. 5, Sec. September 1, 2011. WebGrow Leads, Sales, and Revenue with a Results Driven Online Marketing Agency. 389, Sec. The marketplace seller is liable for a deficiency resulting from incorrect or insufficient information provided by the marketplace seller. TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY. (j) An enterprise project approved by the Texas Economic Development Bank after September 1, 2003, may not receive a refund before September 1, 2005. 1, eff. 151.342. (6) the following taxable items, regardless of whether they are used incidentally in a production described by Subsection (a)(2)(A) or (B): (A) telecommunications equipment and services; (D) motor vehicle parking services; and. 236 (S.B. (k) A half enterprise project is eligible for a maximum refund not to exceed $125,000 in each state fiscal year and is subject to the capital investment and job allocation requirements under Subsection (b)(1), (2), or (3). 3572), Sec. A qualifying owner may also be the qualifying operator. Acts 1981, 67th Leg., p. 1559, ch. 705, Sec. 4542), Sec. Acts 1981, 67th Leg., p. 1570, ch. 31, art. 442, Sec. (a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement. Oct. 1, 1997. Sec. Jan. 1, 1982. 3, eff. Guns.com has a rifle for every need. (b) Repair, remodeling, and maintenance services to aircraft, including an engine or other component part of aircraft, operated by a person described by Subsection (a)(1), (a)(2), or (a)(5) are exempted from the taxes imposed by this chapter. Jan. 1, 1982. 151.481. (a) Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing that service except electricity and gas, and shall collect the tax due under this chapter from the customer. 1, eff. Protecting your privacy is our No. Such electronic database shall also provide the appropriate code for each street address with respect to political subdivisions which are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdictions. 3, Sec. Sec. (d) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 31, art. The application must: (b) The comptroller may issue a permit to an enterprise that the comptroller authorizes to make tax-free purchases under this section and the comptroller's rules and may allow an authorized maquiladora enterprise to make a tax-free purchase by executing an exemption certificate or in any other manner the comptroller provides. 3319), Sec. January 1, 2018. (a) Except as provided by Section 151.052(d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, use, or consumption in this state shall collect the use tax that is due from the purchaser and give the purchaser a receipt for the tax payment. PROPERTY USED IN CABLE TELEVISION, INTERNET ACCESS, OR TELECOMMUNICATIONS SERVICES. (h) as added by Acts 2003, 78th Leg., ch. FURNISHING FALSE INFORMATION TO CUSTOMS BROKER; CIVIL PENALTY. New and Used boats for sale across Australia. Fast loan approval. 5, art. (b) This exemption does not apply to services performed by an employee for properties other than the one to which the employee is permanently assigned. (5) sold during an event sponsored or sanctioned by an elementary or secondary school or school district at a concession stand operated by a booster club or other school support organization formed to support the school or school district, but only if the proceeds from the sales benefit the school or school district. 6, eff. Jan. 1, 1982. (1) "Enterprise zone" and "qualified employee" have the meanings assigned to those terms by Section 2303.003, Government Code. (2) "Property" means tangible personal property regardless of whether the tangible personal property is permanently affixed to or incorporated into realty after its purchase. 1, eff. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. Jan. 1, 1982. The comptroller shall deposit the taxes in trust in a separate suspense account of the qualified hotel project. 151.350. Jan. 1, 1982. The comptroller may prescribe the terms under which a revoked registration number may be revived. (e) The storage, use, or consumption of a taxable item acquired tax-free under this section is exempted from the use tax imposed by Subchapter D until the item is resold or subsequently transferred. June 7, 2021. 8, eff. 151.314. (a) A seller who is a retail grocer, a seller who operates a separate grocery department having separate records that are separately auditable, or any other seller whose taxable receipts from the sale of taxable items are less than 10 percent of the total receipts of the seller may determine the total taxable receipts of the grocer, separate grocery department, or other seller by: (1) adding the amount of all invoices for merchandise sold to the seller during the preceding calendar or fiscal year to obtain the total sum of merchandise purchased; (2) adding the amount of all invoices for exempt merchandise sold to the seller during the preceding calendar or fiscal year to obtain the total sum of exempt merchandise purchased; (3) dividing the sum obtained under Subdivision (2) of this subsection by the sum obtained under Subdivision (1) of this subsection to obtain a percentage relationship; (4) multiplying the percentage obtained under Subdivision (3) of this subsection times the total sales by the seller for the reporting period to obtain the total nontaxable sales of the seller; and. 966, Sec. Oct. 2, 1984. ENVIRONMENT AND CONSERVATION SERVICES. 151.252. 1, eff. Amended by Acts 1985, 69th Leg., ch. (2) the total output of the property during a month, measured in a manner applicable to that property. (d) The comptroller shall require a person who receives an exemption under this section to complete a form to provide the information necessary for the comptroller to make the evaluation required by Subsection (c)(2). 21, eff. (7) "Qualifying owner" means a person who owns a building in which a qualifying large data center project is located. (2) provide training and skills development in emerging or developing occupational fields. (B) a claim related to health or dental coverage made to a medical assistance program funded by the federal government, a state government, or both. Oct. 1, 1983; Acts 1985, 69th Leg., ch. Sept. 1, 1997; Acts 1999, 76th Leg., ch. Sec. The exemption applies only to items permitted by law to be purchased with food coupons under the food stamp program. (2) maintenance or janitorial equipment or supplies; (3) machinery, equipment, or supplies used in sales, transmission, or transportation activities; (4) machinery, equipment, or supplies used in distribution activities, unless otherwise exempted by this section; (5) taxable items that are used incidentally in a production described by Subsection (a)(2)(A) or (B); or. 281, Sec. 1, Sec. 442, Sec. (b) The exemption provided by this section does not apply to an item that is a project or a part of a project that is to be leased, sold, or lent by the nonprofit corporation. (a) A taxable item sold, leased, or rented to or stored, used, or consumed by a nonprofit corporation formed under the Development Corporation Act (Subtitle C1, Title 12, Local Government Code), is exempted from the taxes imposed by this chapter if the item is for the exclusive use and benefit of the nonprofit corporation. 151.512. 389, Sec. 151.414. Whether you're looking for some extra cashor want to put cash madetowards your next firearm purchase, we make the process easy, simpleand quick. 608 (H.B. We work with local dealers as well as individual gun collectors to get affordable previously-owned firearms. PERSONS WHO MAY BE REGARDED AS RETAILERS. 18, eff. DETERMINATION WHEN A BUSINESS IS DISCONTINUED. 2810), Sec. 151.505. 151.351. 389, Sec. June 15, 2007. (a) The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday before the last Monday in April and ending at 12 midnight on the last Monday in April. For expiration of this section, see Subsection (d). Amended by Acts 1989, 71st Leg., ch. 2.13, eff. 3607), Sec. (d) Court reporting services by a video photographer who is not a court reporter and who videotapes or films a deposition, testimony, discovery document, or statement of fact pertaining to a civil or criminal suit are exempted from the taxes imposed by this chapter if the services are provided and sold as described by Subsections (a)(1) and (2). Added by Acts 2001, 77th Leg., ch. Acts 1981, 67th Leg., p. 1557, ch. June 10, 2019. (n) The comptroller by rule shall establish procedures by which a seller may accept a blanket exemption certificate with a registration number issued by the comptroller to claim exemptions to which this section applies. 151.0039. Sept. 1, 1993; Acts 1995, 74th Leg., ch. A deduction may not be granted on the basis of certificates delivered to the comptroller after the 90-day period or, if applicable, the date agreed to by the comptroller and the seller. (2) "Internal Revenue Code" has the meaning assigned by Section 171.651. WebEnjoy millions of the latest Android apps, games, music, movies, TV, books, magazines & more. (b) When an exemption is claimed because tangible personal property is exported beyond the territorial limits of the United States, proof of export may be shown only by: (1) a bill of lading issued by a licensed and certificated carrier of persons or property showing the seller as consignor, the buyer as consignee, and a delivery point outside the territorial limits of the United States; (A) provided by a United States Customs Broker licensed by the comptroller under Section 151.157; (B) certifying that delivery was made to a point outside the territorial limits of the United States; (C) that includes, in addition to any other information required by the comptroller, a statement signed by the person claiming the exemption that states that "Providing false information to a customs broker is a Class B misdemeanor. Guns.com offers the best service to sell your gun online - period. Sec. Oct. 1, 2003. 389, Sec. September 1, 2007. (c) "Debt collection service" includes the service performed for which a fee is collected under Section 3.506, Business & Commerce Code. (b) A transaction involving a sale of a newspaper that has been produced, fabricated, or printed to the special order of a customer is exempted from the taxes imposed by this chapter if: (1) the customer is responsible for gathering substantially all of the information contained in the newspaper and for formulating the design, layout, and format of the newspaper; and. Sec. A person petitioning for a redetermination of a determination made under Section 111.022 must file, before the determination becomes final, security as the comptroller requires to ensure compliance with this chapter. (2) the remaining unpaid sales price of a taxable item when the item is repossessed under a conditional sales contract. 389, Sec. 151.023. (v) a permeable ground cover surface that allows water to reach underground basins, aquifers, or water collection points. (3) "Fireworks" means any composition or device that is designed to produce a visible or audible effect by combustion, explosion, deflagration, or detonation that is classified as Division 1.4G explosives by the United States Department of Transportation in 49 C.F.R. 1, pt. 1040, Sec. 318 (H.B. Learn more aboutselling your gun collection. Manta's online marketing solutions help you connect, inform, and offer your products and services to new customers, leading to more sales and revenue in a way that provides long-lasting growth.. With all of the different voices and messages that 1266 (H.B. 885 (H.B. MAGAZINES. 151.002. 5, art. (e) A retailer who makes a refund before the time prescribed by Subsection (d) or makes a refund that is undocumented or improperly documented is liable for the amount of the tax refunded with interest. (l) A person who applies for a refund under this section shall provide to the executive director information the executive director requests to prepare the report described by Subsection (k). Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 1030 (H.B. Acts 2011, 82nd Leg., R.S., Ch. 151.005. 1040, Sec. Oct. 1, 1995; Acts 1997, 75th Leg., ch. (e) If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of three or more offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine not to exceed $4,000, confinement in jail for a term not to exceed one year, or both the fine and confinement. Acts 2015, 84th Leg., R.S., Ch. (7) "Qualifying owner" means a person who owns the building in which a qualifying data center is located. Acts 1981, 67th Leg., p. 1577, ch. 1263, Sec. Acts 2021, 87th Leg., R.S., Ch. Oct. 1, 2003. 1, eff. 1420, Sec. 1, eff. 389, Sec. Sell My Boat My Searches My WatchList SignIn. (a) The following tangible personal property sold through a coin-operated bulk vending machine for a total consideration of 50 cents or less is exempt from the taxes imposed by this chapter: (1) food or candy, other than beverages; (3) toys and other items designed primarily to be used or played with by children. 151.604. The comptroller and the state may deduct any penalties to be paid by a customs broker from the broker's posted bond. Jan. 1, 1982. 5, eff. (b) The amount of the new or additional security shall be set by the comptroller subject only to the maximum amounts as provided by Section 151.253(b) of this code. 2, eff. Aug. 29, 1983; Acts 1984, 68th Leg., 2nd C.S., ch. 151.346. 151.0075. Jan. 1, 1982. September 1, 2017. 4, Sec. Vacation ownership developers brand their clubs with a vision and culture. 389, Sec. The term includes integrated systems, fixtures, and piping, all property necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity, or other environmental conditions or manufacturing tolerances, and production equipment and machinery. 2. 389, Sec. Sec. (d) A sale of liquor, wine, or malt beverages by the holder of a brewer's license, wholesaler's permit, general class B wholesaler's permit, local distributor's permit, or a general or branch distributor's license issued under the Alcoholic Beverage Code to the holder of a retail license or permit issued under the Alcoholic Beverage Code is presumed to be a sale for resale. Sept. 1, 2003. Sec. Acts 2015, 84th Leg., R.S., Ch. 389, Sec. Text of subsec. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. 3.21, eff. CLOTHING AND FOOTWEAR FOR LIMITED PERIOD. 1359 (H.B. 5, Sec. 1, eff. (1) "Increased capacity" means the capability to produce: (A) additional products or services as measured by units per hour or units per year; or. (a) A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services. (b) For purposes of this section, "emergency preparation item" means: (1) a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000; (2) an item listed in this subdivision, the sales price of which is less than $300: (A) a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or. 431, Sec. Official state coins produced under Section 11.05, State Purchasing and General Services Act (Article 601b, Vernon's Texas Civil Statutes), are exempted from the taxes imposed by this chapter. Added by Acts 2001, 77th Leg., ch. Sec. Amended by Acts 1983, 68th Leg., p. 1043, ch. Sec. If the purchaser-lessee returns the taxable item to the seller-lessor before the end of the lease or rental period without having acquired title to the property, the seller-lessor may take a credit against other taxes due under this chapter or claim a refund as provided by this code for an amount equal to the amount of the taxes paid on the unpaid portion of the sales price. The maximum amount of security that may be required is the greater of $100,000 or four times the amount of the person's average monthly tax liability. Sec. Section 73.403 or 73.404. Sec. 2, eff. (b) Each brewer, brewpub, wholesaler, distributor, or package store local distributor shall file a separate report for each permit or license held on or before the 25th day of each month. We believe this year-by-year method is key to unlocking scale and quality, thats why we are working with stakeholders to certify the approach. 151.0242. Venue for prosecution for an offense under this chapter is in: (1) the county in which any element of the offense occurs; or. 1, eff. (b) A person whose only activity in this state is conducted as a user of Internet hosting is not engaged in business in this state. 4, Sec. Sec. Sec. (b) A remote seller required to collect and remit one or more local use taxes in connection with a sale of a taxable item made by the remote seller shall compute the amount to collect and remit using: (1) the combined rate of all applicable local use taxes authorized or governed by Title 3; or. October 1, 2021. Acts 2009, 81st Leg., R.S., Ch. SUIT. The rules must require that the executive director give preference to applicants who: (1) offer qualified apprenticeships in areas of this state that are not designated as metropolitan statistical areas by the United States Office of Management and Budget; and. 151.708. (a) Except as provided by Subsection (d), a seller who makes a sale subject to the sales tax imposed by this chapter shall add the amount of the tax to the sales price, and when the amount of the tax is added: (1) it becomes a part of the sales price; (2) it is a debt of the purchaser to the seller until paid; and. September 1, 2019. 2, Sec. (2) "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale. July 1, 2009. 412 (H.B. 5, eff. (c) An organization that qualifies for an exemption under Subsection (a)(1) or (a)(2) of this section, and each bona fide chapter of the organization, may hold two tax-free sales or auctions under this subsection during a calendar year and each tax-free sale or auction may continue for one day only. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5.58, eff. 1969), Sec. 1, pt. REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS. Acts 1981, 67th Leg., p. 1578, ch. 1, eff. 7, Sec. Acts 2015, 84th Leg., R.S., Ch. July 1, 1993. 281, Sec. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 1, eff. Acts 1981, 67th Leg., p. 1563, ch. Webportable shower and toilet units for sale, Devanti Gas Water Heater today and enjoy wondrous showers in the open all the time. (a) In this section: (1) "Marketplace" means a physical or electronic medium through which persons other than the owner or operator of the medium make sales of taxable items. September 1, 2021. 765, Sec. The comptroller shall annually certify whether that level of employment of qualified employees has been maintained. 11, eff. up. Acts 2011, 82nd Leg., R.S., Ch. 151.009. LPG portable gas bottle required for use. Sec. 151.416. 151.484. (4) contain any other information required by the comptroller. 151.262. When combined with our acre-by-acre assessment for accurate baselines, this approach increases certainty for buyers and sellers. Oct. 1, 1987; Acts 1991, 72nd Leg., ch. 1000, Sec. 151.714. 13, eff. 1841), Sec. Added by Acts 2011, 82nd Leg., R.S., Ch. (d) If the comptroller determines that it is necessary to ensure compliance with this chapter, the comptroller may require security from a person as a condition to retaining a permit under this chapter. (13) a component part of any tangible personal property described by Subdivisions (2)-(10). 1000, Sec. Acts 2007, 80th Leg., R.S., Ch. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. Is the whole family coming along? Sept. 1, 2001, and Acts 2001, 77th Leg., ch. Judicial review is by trial de novo. WebWe are a forest carbon marketplace, reimagined. (3) records establishing that the applicant is a responsible person who annually purchases taxable items that have a value when purchased of $800,000 or more excluding the value of taxable items for which resale certificates were or could have been given. 1, eff. 705, Sec. (c) A taxpayer who prepays the tax liability as permitted by this section must file a report when due as provided by this chapter. September 1, 2015. (c) Internal or external wrapping, packing, and packaging supplies used by a person in wrapping, packing, or packaging tangible personal property or in the performance of a service for the purpose of furthering the sale of the tangible personal property or the service may not be purchased by the person for resale. TAX REFUNDS FOR ENTERPRISE PROJECTS. Measurements done at the start and at the end of an enrollment year verify the intended climate impact occurred. (4) the ticket or admission document is actually resold. 14.031. (d) A marketplace seller who in good faith accepts a marketplace provider's certification under Subsection (c)(1) shall exclude sales made through the marketplace from the marketplace seller's report under Subchapter I, notwithstanding Section 151.406. Oct. 1, 2001. 24, eff. It's the perfect alternative to hotels while providing guests much more space; a home away from home. (b) "Food products" shall include, except as otherwise provided herein, but shall not be limited to cereals and cereal products; milk and milk products, including ice cream; oleomargarine; meat and meat products; poultry and poultry products; fish and fish products; eggs and egg products; vegetables and vegetable products; fruit and fruit products; spices, condiments, and salt; sugar and sugar products; coffee and coffee substitutes; tea; cocoa products; snack items; or any combination of the above. (e) The amount of divergent use during a month is: (1) the total time the property operates for a divergent use during a month, measured in hours; or. Sept. 1, 1999. Sec. 21, eff. 151.336. ACCOUNTING BASIS FOR REPORTS. Added by Acts 1993, 73rd Leg., ch. (5) to fund the portion of the state contributions for annuitant group coverages under the group benefits program operated by the Employees Retirement System of Texas under Chapter 1551, Insurance Code, attributable to sporting goods sales tax receipts. Amended by Acts 1989, 71st Leg., ch. 14.05. The total amount of tax refund that a double jumbo enterprise project may apply for in a state fiscal year may not exceed $500,000, at not more than $5,000 per new permanent job. 3, eff. 151.156. 151.060. The 1400 is the perfect choice for the budget-minded sawyer who demands the toughness of a solid-welded Big 3 Super-Structure, the convenience of full portability and the power of basic Direct-Action Hydraulic features, all controlled from our standard elbow-height command post. Acts 2011, 82nd Leg., 1st C.S., Ch. Oct. 1, 2001. (a) Labor to restore, repair, or remodel an improvement to real property is exempted from the taxes imposed by this chapter if: (2) the restoration, repair, or remodeling is performed on an improvement to real property listed in the National Register of Historic Places. 4, eff. The application must: (1) be on a form prescribed by the comptroller; (2) if applicable, state the types of crops, livestock, or other agricultural products that are produced for sale on the farm or ranch on which the applicant will use or employ the item described by Subsection (a) or state that the item will be used in relation to a timber operation or an agricultural aircraft operation as defined by 14 C.F.R. 151.330. (b) If a deduction is taken under Subsection (a) of this section, the person who sold the property to the seller may not receive a credit or refund with respect to the sale of the property to the seller. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS. 752, Sec. 1545), Sec. Anytime, anywhere, across your devices. 1, eff. (b) If the holder of a sales tax permit or a retailer registered under Section 151.106 of this code who is exempted under Section 151.254 of this code from filing security under this subchapter is determined by the comptroller to be delinquent in the payment of the taxes imposed by this chapter, the comptroller shall require the holder or retailer to file with the comptroller adequate security for the payment of the taxes imposed by this chapter. SHORT TITLE. 1001, Sec. 2, eff. 586), Sec. 151.429. Find the item you're after (we recommend Sept. 1, 1997; Acts 1997, 75th Leg., ch. Section 137.3; (12) tangible personal property incorporated into a structure that is used for the disposal of poultry carcasses in accordance with Section 26.303, Water Code; (13) tangible personal property incorporated into or attached to a structure that is located on a commercial dairy farm, is used or employed exclusively for the production of milk, and is: (B) a dairy structure used solely for maternity purposes; and. Amended by Acts 1993, 73rd Leg., ch. RESALE CERTIFICATE. (2) on or before the 15th day of the month for which the prepayment is made if the taxpayer pays the tax monthly. EXEMPTION FROM FILING SECURITY. A qualifying operator may also be the qualifying owner. (2) on the 15th anniversary of that date, if the qualifying occupant, qualifying owner, or qualifying operator independently or jointly makes a capital investment of $250 million or more as provided by Subsection (d)(2)(B).
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