For more information, visit our Groups page Here. LIMITATIONS ON DETERMINATION. Sec. Oct. 1, 1995. 1, pt. Sec. 7, eff. (e) "Storage" does not include the keeping or retaining of tangible personal property for sale in the regular course of business. In order to overcome this presumption a purchaser of printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, is required to issue an exemption certificate to the printer if the printed materials are for distribution to both in-state and out-of-state recipients. 3. Acts 2011, 82nd Leg., 1st C.S., Ch. 14.10. 151.325. 151.104. Jan. 1, 1982. Acts 2011, 82nd Leg., R.S., Ch. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. (8) insurance premiums subject to gross premiums taxes. Components of tangible personal property used in connection with an advanced clean energy project, as defined by Section 382.003, Health and Safety Code, or a clean energy project, as defined by Section 120.001, Natural Resources Code, are exempted from the taxes imposed by this chapter if: (1) the components are installed to capture carbon dioxide from an anthropogenic emission source, transport or inject carbon dioxide from such a source, or prepare carbon dioxide from such a source for transportation or injection; and. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. Transferred, redesignated and amended from Tax Code, Section 151.433 by Acts 2011, 82nd Leg., R.S., Ch. APPLICATION FOR DIRECT PAYMENT PERMITS: QUALIFICATIONS. 958), Sec. Jan. 1, 1982. 1, eff. (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. (2) producing a publication for the dissemination of news of a general character and of a general interest that is printed on newsprint and distributed to the general public free of charge at a daily, weekly, or other short interval. 1467, Sec. 1, eff. 151.708. "TELEPHONE ANSWERING SERVICES". (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. Sec. 151.602. RECORDS REQUIRED TO BE KEPT. (b) If the performance of a taxable service begins before the effective date of a change in the tax rate and the performance will not be completed until after that effective date, the change in the tax rate applies to the first billing period for the service performed on or after that effective date. 11), Sec. Oct. 1, 1985; Acts 1985, 69th Leg., ch. SALE OF SECURITY. Oct. 1, 1997; Acts 1999, 76th Leg., ch. (f) Neither "use" nor "storage" includes the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of: (1) transporting the property outside the state for use solely outside the state; or. 151.103. Sec. (c) A qualified person shall submit an annual report to the comptroller regarding the sale, lease, or rental of taxable items for which a tax exemption is granted to the qualified person under this section. 1927), Sec. Acts 2009, 81st Leg., R.S., Ch. 22, eff. (2) the property is directly used or consumed by the provider or subsidiary described by Subdivision (1) in or during: (A) the distribution of cable television service; (B) the provision of Internet access service; or. 21, eff. (m) An exemption certificate that states a registration number issued by the comptroller to claim an exemption to which this section applies is sufficient documentation of the seller's receipt of the certificate in good faith for purposes of Sections 151.054 and 151.104. 389, Sec. UNIVERSITY AND COLLEGE STUDENT ORGANIZATIONS. 151.054. (2) in a dwelling, apartment, house, or building or part of a building occupied as a home or residence when the use is by a tenant who occupies the dwelling, apartment, house, or building or part of a building under a contract for an express initial term for longer than 29 consecutive days. Jan. 1, 1982. DISPOSITION OF PROCEEDS. (3) for an item for which the taxable event occurs on or after January 1, 2006, and before January 1, 2008, the taxpayer is entitled to a refund or credit in an amount equal to 75 percent of the tax paid on the item. United States Coast Guard and Canadian Coast Guard Approved life jackets are allowed. Jan. 1, 1982. Acts 2011, 82nd Leg., R.S., Ch. 457, Sec. 151.259. A qualifying operator may also be the qualifying owner. Sec. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 151.0038. Ann fell in the doctor’s office on March 23 rd and never regained consciousness after surgery. September 1, 2013. 6, eff. 11, eff. Acts 2011, 82nd Leg., R.S., Ch. REPORTS, PAYMENTS, AND METHODS OF REPORTING. Acts 1981, 67th Leg., p. 1570, ch. Sec. (3) used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries that materially affect the accuracy of such database. (a) A seller who has paid the tax imposed by this chapter on the sales price of tangible personal property acquired for storage or use may deduct the amount of the tax paid if the seller resells, leases, or rents the item to another in the regular course of business before the seller has made any use of the property other than retaining, displaying, or demonstrating it while holding it for sale in the regular course of business. Sec. 19, eff. (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. Sec. (b) Subject to the limitations provided by Subsection (c) of this section, an enterprise project qualifies for a refund of taxes under this section based on the amount of capital investment made at the qualified business site, the project's designation level, and the refund per job with a maximum refund to be included in a computation of a tax refund for the project.
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