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2022 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.003. "Business"
Universal Citation:
TX Tax Code § 151.003 (2022)
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Sec. 151.003. "BUSINESS". "Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage.
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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