Subchapter O - STATE AND LOCAL SALES AND USE TAXES

  1. § 3.276 - Surveying Services
  2. § 3.280 - Aircraft
  3. § 3.281 - Records Required; Information Required
  4. § 3.282 - Auditing Taxpayer Records
  5. § 3.283 - Bartering Clubs and Exchanges
  6. § 3.284 - Drugs, Medicines, Medical Equipment, and Devices (Tax Code Section151.313)
  7. § 3.285 - Resale Certificate; Sales for Resale
  8. § 3.286 - Seller's and Purchaser's Responsibilities
  9. § 3.287 - Exemption Certificates
  10. § 3.288 - Direct Payment Procedures and Qualifications
  11. § 3.289 - Alcoholic Beverage Exemptions
  12. § 3.290 - Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment
  13. § 3.291 - Contractors
  14. § 3.292 - Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property
  15. § 3.293 - Food; Food Products; Meals; Food Service
  16. § 3.294 - Rental and Lease of Tangible Personal Property
  17. § 3.295 - Natural Gas and Electricity
  18. § 3.296 - Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer
  19. § 3.297 - Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles
  20. § 3.298 - Amusement Services
  21. § 3.299 - Newspapers, Magazines, Publishers, Exempt Writings
  22. § 3.300 - Manufacturing; Custom Manufacturing; Fabricating; Processing (Tax Code, Sections 151.005, 151.007, 151.318, and 151.3181)
  23. § 3.301 - Promotional Plans, Coupons, Retailer Reimbursement
  24. § 3.302 - Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
  25. § 3.303 - Transportation and Delivery Charges
  26. § 3.304 - Morticians and Monument Builders
  27. § 3.305 - Criminal Offenses and Penalties
  28. § 3.306 - Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes
  29. § 3.307 - Florists
  30. § 3.308 - Computers-Hardware, Computer Programs, Services, and Sales
  31. § 3.310 - Laundry, Cleaning, and Garment Services
  32. § 3.311 - Auctioneers, Brokers, and Factors
  33. § 3.312 - Graphic Arts or Related Occupations; Miscellaneous Activities
  34. § 3.313 - Cable Television Service and Bundle Cable Service
  35. § 3.314 - Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies
  36. § 3.315 - Motor Vehicle Parking and Storage
  37. § 3.316 - Occasional Sales; Transfers Without Change in Ownership; Sales by Senior Citizens' Organizations; Sales by University and College Student Organizations; and Sales by Nonprofit Animal Shelters
  38. § 3.317 - Massage Parlors, Escort Services, and Turkish Baths
  39. § 3.318 - Water-Related Exemptions (Tax Code, Sections 151.314, 151.315, and 151.355)
  40. § 3.319 - Prior Contracts
  41. § 3.320 - Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment
  42. § 3.321 - Advertising Agencies
  43. § 3.322 - Exempt Organizations
  44. § 3.323 - Imports and Exports
  45. § 3.324 - Oil, Gas, and Related Well Service
  46. § 3.325 - Refunds and Payments Under Protest
  47. § 3.326 - Carbon Dioxide Capture and Sequestration
  48. § 3.327 - Taxpayer's Bond or Other Security
  49. § 3.328 - Optional Reporting Methods for Grocers and Other Vendors
  50. § 3.329 - Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones
  51. § 3.330 - Data Processing Services
  52. § 3.331 - Transfers of Common Interests in Tangible Personal Property; Intercorporate Services
  53. § 3.332 - Drilling Equipment
  54. § 3.333 - Security Services
  55. § 3.334 - Local Sales and Use Taxes
  56. § 3.335 - Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption
  57. § 3.336 - Currency, Certain Coins, and Gold, Silver, and Platinum Bullion.
  58. § 3.337 - Gratuities
  59. § 3.338 - Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers
  60. § 3.339 - Statute of Limitations
  61. § 3.340 - Qualified Research
  62. § 3.342 - Information Services
  63. § 3.343 - Credit Reporting Services
  64. § 3.344 - Telecommunications Services
  65. § 3.345 - Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services
  66. § 3.346 - Use Tax
  67. § 3.347 - Improvements to Realty
  68. § 3.350 - Master Recordings and Broadcasts
  69. § 3.353 - Sales Tax Holiday - Certain Emergency Preparation Supplies
  70. § 3.354 - Debt Collection Services
  71. § 3.355 - Insurance Services
  72. § 3.356 - Real Property Service
  73. § 3.357 - Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (Tax Code, Sections 151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429)
  74. § 3.358 - Maquiladoras
  75. § 3.360 - Customs Brokers
  76. § 3.361 - Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation
  77. § 3.362 - Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant
  78. § 3.364 - Services by Employees
  79. § 3.365 - Sales Tax Holiday-Clothing, Shoes and School Supplies
  80. § 3.366 - Internet Access Services
  81. § 3.367 - Timber Items (Tax Code, Section151.3162and Section 151.317)
  82. § 3.369 - Sales Tax Holiday-Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products

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