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2023 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter H. Exemptions
- Section 151.301. "Exempted From the Taxes Imposed by This Chapter"
- Section 151.302. Sales for Resale
- Section 151.3021. Packaging Supplies and Wrapping
- Section 151.303. Previously Taxed Items: Use Tax Exemption or Credit
- Section 151.304. Occasional Sales
- Section 151.305. Coin-Operated Machine Sales
- Section 151.3051. Sales Through Certain Vending Machines
- Section 151.306. Transfers of Common Interests in Property
- Section 151.307. Exemptions Required by Prevailing Law
- Section 151.3071. Installation of Certain Equipment for Export
- Section 151.308. Items Taxed by Other Law
- Section 151.309. Governmental Entities
- Section 151.310. Religious, Educational, and Public Service Organizations
- Section 151.3101. Amusement Services Exemptions
- Section 151.3102. Sale by Nonprofit Organization at County Fair
- Section 151.3105. Bingo Equipment Purchased by Certain Organizations
- Section 151.311. Taxable Items Incorporated Into or Used for Improvement of Realty of an Exempt Entity
- Section 151.3111. Services on Certain Exempted Personal Property
- Section 151.312. Periodicals and Writings of Religious, Philanthropic, Charitable, Historical, Scientific, and Similar Organizations
- Section 151.313. Health Care Supplies
- Section 151.3131. Firearm Safety Equipment
- Section 151.3132. Feminine Hygiene Products
- Section 151.3133. Maternity Clothing
- Section 151.3134. Breast Milk Pumping Products
- Section 151.3135. Baby Bottles
- Section 151.314. Food and Food Products
- Section 151.3141. Food Stamp Purchases
- Section 151.315. Water
- Section 151.316. Agricultural Items
- Section 151.3162. Timber Items
- Section 151.317. Gas and Electricity
- Section 151.3171. Sulphur
- Section 151.318. Property Used in Manufacturing
- Section 151.3181. Divergent Use of Property Used in Manufacturing
- Section 151.3182. Certain Property Used in Research and Development Activities; Reporting of Estimates and Evaluation
- Section 151.3185. Property Used in the Production of Motion Picture, Video, or Audio Recordings and Broadcasts
- Section 151.3186. Property Used in Cable Television, Internet Access, or Telecommunications Services
- Section 151.319. Newspapers and Property Used in Newspaper Publication
- Section 151.320. Magazines
- Section 151.321. University and College Student Organizations
- Section 151.322. Containers
- Section 151.323. Certain Telecommunications Services
- Section 151.324. Equipment Used Elsewhere for Mineral Exploration or Production
- Section 151.325. Basic Fee for Internet Access Service
- Section 151.326. Clothing and Footwear for Limited Period
- Section 151.327. School Supplies and School Backpacks Before Start of School
- Section 151.328. Aircraft
- Section 151.329. Certain Ships and Ship Equipment
- Section 151.3291. Boats and Boat Motors
- Section 151.330. Interstate Shipments, Common Carriers, and Services Across State Lines
- Section 151.331. Rolling Stock; Train Fuel and Supplies
- Section 151.332. Certain Sales by Senior Citizen Organizations
- Section 151.333. Energy-Efficient Products
- Section 151.3335. Water-Efficient Products
- Section 151.334. Components of Tangible Personal Property Used in Connection With Sequestration of Carbon Dioxide
- Section 151.336. Certain Coins and Precious Metals
- Section 151.337. Sales by or to Indian Tribes
- Section 151.338. Environment and Conservation Services
- Section 151.339. Preexisting Contracts and Bids
- Section 151.340. Official State Coin
- Section 151.341. Items Sold to or Used by Development Corporations
- Section 151.3415. Items Sold to or Used to Construct, Maintain, Expand, Improve, Equip, or Renovate Media Production Facilities at Media Production Locations; Report
- Section 151.342. Agribusiness Items
- Section 151.343. Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations
- Section 151.344. Post Exchanges on State Military Property
- Section 151.346. Intercorporate Services
- Section 151.347. Certain Lawn and Yard Service
- Section 151.348. Cooperative Research and Development Ventures
- Section 151.350. Labor to Restore Certain Property
- Section 151.3501. Labor to Restore, Repair, or Remodel Historic Sites
- Section 151.3503. Services by Employees
- Section 151.351. Information Services and Data Processing Services
- Section 151.353. Court Reporting Services
- Section 151.354. Services by Employees of Property Management Companies
- Section 151.355. Water-Related Exemptions
- Section 151.356. Offshore Spill Response Containment Property
- Section 151.3565. Emergency Preparation Supplies for Limited Period
- Section 151.359. Property Used in Certain Data Centers; Temporary Exemption
- Section 151.3595. Property Used in Certain Large Data Center Projects; Temporary Exemption
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