§3.276 |
Surveying Services |
§3.280 |
Aircraft |
§3.281 |
Records Required; Information Required |
§3.282 |
Auditing Taxpayer Records |
§3.283 |
Bartering Clubs and Exchanges |
§3.284 |
Drugs, Medicines, Medical Equipment, and Devices (Tax Code §151.313) |
§3.285 |
Resale Certificate; Sales for Resale |
§3.286 |
Seller's and Purchaser's Responsibilities |
§3.287 |
Exemption Certificates |
§3.288 |
Direct Payment Procedures and Qualifications |
§3.289 |
Alcoholic Beverage Exemptions |
§3.290 |
Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment |
§3.291 |
Contractors |
§3.292 |
Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property |
§3.293 |
Food; Food Products; Meals; Food Service |
§3.294 |
Rental and Lease of Tangible Personal Property |
§3.295 |
Natural Gas and Electricity |
§3.296 |
Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer |
§3.297 |
Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles |
§3.298 |
Amusement Services |
§3.299 |
Newspapers, Magazines, Publishers, Exempt Writings |
§3.300 |
Manufacturing; Custom Manufacturing; Fabricating; Processing (Tax Code, §§151.005, 151.007, 151.318, and 151.3181) |
§3.301 |
Promotional Plans, Coupons, Retailer Reimbursement |
§3.302 |
Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins |
§3.303 |
Transportation and Delivery Charges |
§3.304 |
Morticians and Monument Builders |
§3.305 |
Criminal Offenses and Penalties |
§3.306 |
Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes |
§3.307 |
Florists |
§3.308 |
Computers--Hardware, Computer Programs, Services, and Sales |
§3.310 |
Laundry, Cleaning, and Garment Services |
§3.311 |
Auctioneers, Brokers, and Factors |
§3.312 |
Graphic Arts or Related Occupations; Miscellaneous Activities |
§3.313 |
Cable Television Service and Bundle Cable Service |
§3.314 |
Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies |
§3.315 |
Motor Vehicle Parking and Storage |
§3.316 |
Occasional Sales; Transfers Without Change in Ownership; Sales by Senior Citizens' Organizations; Sales by University and College Student Organizations; and Sales by Nonprofit Animal Shelters |
§3.317 |
Massage Parlors, Escort Services, and Turkish Baths |
§3.318 |
Water-Related Exemptions (Tax Code, §§151.314, 151.315, and 151.355) |
§3.319 |
Prior Contracts |
§3.320 |
Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment |
§3.321 |
Advertising Agencies |
§3.322 |
Exempt Organizations |
§3.323 |
Imports and Exports |
§3.324 |
Oil, Gas, and Related Well Service |
§3.325 |
Refunds and Payments Under Protest |
§3.326 |
Carbon Dioxide Capture and Sequestration |
§3.327 |
Taxpayer's Bond or Other Security |
§3.328 |
Optional Reporting Methods for Grocers and Other Vendors |
§3.329 |
Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones |
§3.330 |
Data Processing Services |
§3.331 |
Transfers of Common Interests in Tangible Personal Property; Intercorporate Services |
§3.332 |
Drilling Equipment |
§3.333 |
Security Services |
§3.334 |
Local Sales and Use Taxes |
§3.335 |
Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption |
§3.336 |
Currency, Certain Coins, and Gold, Silver, and Platinum Bullion |
§3.337 |
Gratuities |
§3.338 |
Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers |
§3.339 |
Statute of Limitations |
§3.340 |
Qualified Research |
§3.342 |
Information Services |
§3.343 |
Credit Reporting Services |
§3.344 |
Telecommunications Services |
§3.345 |
Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services |
§3.346 |
Use Tax |
§3.347 |
Improvements to Realty |
§3.350 |
Master Recordings and Broadcasts |
§3.353 |
Sales Tax Holiday--Certain Emergency Preparation Supplies |
§3.354 |
Debt Collection Services |
§3.355 |
Insurance Services |
§3.356 |
Real Property Service |
§3.357 |
Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (Tax Code, §§151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429) |
§3.358 |
Maquiladoras |
§3.360 |
Customs Brokers |
§3.361 |
Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation |
§3.362 |
Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant |
§3.364 |
Services by Employees |
§3.365 |
Sales Tax Holiday--Clothing, Shoes and School Supplies |
§3.366 |
Internet Access Services |
§3.367 |
Timber Items (Tax Code, §151.3162 and §151.317) |
§3.369 |
Sales Tax Holiday--Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products |