Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER O	STATE AND LOCAL SALES AND USE TAXES
RULE §3.334	Local Sales and Use Taxes
Repealed Date:	07/04/2024

(A) The exemption in paragraph (1) of this subsection and the partial exemption in paragraph (3) of this subsection have no effect after three years from the date the adoption or increase of the tax takes effect in the local taxing jurisdiction.

(B) The provisions of §3.319 of this title apply to this subsection to the extent they are consistent.

(C) Leases. Any renewal or exercise of an option to extend the time of a lease or rental contract under the exemptions provided by this subsection shall be deemed to be a new contract and no exemption will apply.

(5) Records. Persons claiming the exemption provided by this subsection must maintain records which can be verified by the comptroller or the exemption will be lost.

(6) Exemption certificate. An identification number is required on the prior contract exemption certificates furnished to sellers. The identification number should be the person's 11-digit Texas taxpayer number or federal employer's identification (FEI) number.

Source Note: The provisions of this §3.334 adopted to be effective January 1, 2015, 39 TexReg 9597; amended to be effective January 5, 2016, 41 TexReg 260; amended to be effective May 31, 2020, 45 TexReg 3499; amended to be effective January 30, 2023, 48 TexReg 391; amended to be effective January 9, 2024, 49 TexReg 53