| (2) Sales made by a tribal council or a business owned
by a tribal council of these Native American tribes within the boundaries
of the reservation are exempt from sales tax if:
(A) the taxable item being sold is made by a member
of the tribe; and
(B) the taxable item is a cultural artifact of the
tribe.
(3) Sales made off the reservation or sales made on
the reservation of items that are not cultural artifacts are taxable.
(l) Bordering states and governmental units of states
that border Texas.
(1) The State of Arkansas, State of Louisiana, State
of New Mexico, and State of Oklahoma, or a governmental unit of any
of those bordering states may qualify for exemption on the purchase,
lease, or rental of taxable items, but only to the extent that the
bordering state or governmental unit of the bordering state exempts
or does not impose a tax on similar sales of items to the State of
Texas or a political subdivision of the State of Texas.
(2) A bordering state or a governmental unit of a bordering
state may enter into a reciprocal agreement with the comptroller for
the exemption of taxable items purchased, leased, or rented to the
State of Texas or a political subdivision of the State of Texas.
(3) The purchase, lease, or rental of a taxable item
to a bordering state or a governmental unit of a bordering state is
exempt from sales tax to the extent allowed under the terms of the
reciprocal agreement. An exemption certificate from a qualifying bordering
state or a governmental unit of a bordering state is sufficient proof
of the exempt sale.
|
| Source Note: The provisions of this §3.322 adopted to be effective January 1, 1976; amended to be effective October 10, 1976, 1 TexReg 2669; amended to be effective September 15, 1977, 2 TexReg 3392; amended to be effective November 17, 1981, 6 TexReg 4065; amended to be effective February 6, 1984, 9 TexReg 414; amended to be effective November 19, 1984, 9 TexReg 5717; amended to be effective June 18, 1986, 11 TexReg 2553; amended to be effective September 10, 1991, 16 TexReg 4681; amended to be effective September 19, 1996, 21 TexReg 8734; amended to be effective June 20, 2000, 25 TexReg 5915; amended to be effective December 2, 2002, 27 TexReg 11160; amended to beeffective July 19, 2011, 36 TexReg 4568; amended to be effective December 29, 2015, 40 TexReg 9724 |
