TAX ADMINISTRATION

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bundled cable service--The provision of cable television service and at least one other taxable service by a cable ser…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Containers--Glass, plastic, or metal bottles, cans, barrels, and cylinders. The term does not include any item of a ty…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) College, university, and public school students, faculty, and staff--Any person who is: (A) registered as a current st…

(a) Sales exempt. A taxable item that is sold or purchased by way of an occasional sale is exempt from sales and use taxes, except as provided by subsection (i) of this section. (b) Occasional sales by persons not in the business of selling, leasing, or renting. (1) One or two sa…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Escort service--A business that provides for a fee an employee as an escort, date, or bodyguard. An escort service doe…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Brush control--The selective control, removal, or reduction from watershed rangelands of noxious mesquite, prickly pea…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bid--A written offer by a seller directed to a specific person making a binding commitment to perform a contract for s…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Commission--The Railroad Commission of Texas. (2) Operator--The person responsible under law or commission rules for t…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Off-road, heavy-duty diesel equipment--Diesel-powered equipment of 50 horsepower or greater, other than motor vehicles…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Acting as agent-- (A) The advertising agency has: (i) disclosed to its supplier that it is acting as agent for the cli…

(a) General policy. This section is administered using the following guiding principles. (1) Because exemptions are not favored under the laws of the State of Texas, the provisions of this section shall be strictly interpreted. (2) An organization must show by clear and convincin…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Air forwarder--A licensed International Air Transportation Association freight forwarder. (2) Consignee--The person na…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Oil, gas, and related well service--An activity performed for others for a consideration or compensation at any well s…

(a) Requirements for refund claims. (1) Refund claims by non-permitted purchasers. A person who does not have a sales and use tax permit and who has paid tax in error to a permitted seller may request a refund only from the permitted seller to whom the tax was paid. The permitted…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Advanced Clean Energy Project--A project for which an application for a permit or for an authorization to use a standa…

(a) Each person who applies for a tax permit or who becomes delinquent in the payment of any taxes, penalties, or interest must furnish security in the amount that the comptroller determines to be sufficient to protect the state against a failure to pay any amounts or costs which…

(a) Retail grocer defined. Persons who sell food at retail to be consumed off the premises where such food is sold, and who sell household supplies and nondurable household goods, but whose receipts from the sale of any other tangible personal property do not exceed 5.0% of their…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Enterprise project--A qualified business designated by the Texas Department of Economic Development as an enterprise p…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Oil--Crude oil or other oil taken from the earth or waters, regardless of the specific gravity of the oil. (2) Reclama…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Data processing service--the computerized entry, retrieval, search, compilation, manipulation, or storage of data or i…

(a) Transfer of common interests. (1) Sales or use tax is not due when an interest in tangible personal property is sold to a purchaser who, either before or after the sale, owns a joint or undivided interest in the tangible personal property with the seller. (2) In order for the…

(a) Drilling equipment built for exclusive use outside Texas. The Texas Tax Code, § 151.324(b) exempts the receipts from a sale, lease, or rental of, or the storage, use, or other consumption in this state of drilling equipment used in the exploration for or production of oil, ga…

(a) Security service. Any service for which a license is required under Occupations Code, § 1702.101 or § 1702.102 , Private Security Chapter, and includes any service provided within the scope of the required license as an investigations company, guard company, alarm systems com…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Cable system--The system through which a cable service provider delivers cable television or bundled cable service, as…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Capital investment--The amount paid to acquire capital or fixed assets that are purchased for use in the operation of …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bullion--Gold, silver, or platinum that is formed into uniform shapes and quantities such as ingots, bars, or plates, …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Mandatory gratuity charge--Any amount required by the seller for the service of meals and food products for immediate …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Multistate Tax Compact--The agreement between member states to promote uniform tax treatment and to avoid double taxat…

(a) Assessments. (1) Except as otherwise provided in this section, the comptroller has four years from the date a tax becomes due and payable to assess a deficiency tax liability. For information as to when a tax becomes due and payable, see § 3.286 of this title (relating to Sel…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Casinghead gas--Gas or vapor indigenous to an oil stratum and produced from the stratum with oil. (2) Commission--The …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Business component--A business component is any product, process, computer software, technique, formula, or invention,…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Data processing services -- Processing, reformatting, or manipulating data provided by the customer is data processing…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Credit report--Any written, oral or other compilation of any credit history or other information bearing on a person's…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Cable television services--This term has the meaning as assigned by § 3.313 of this title (relating to Cable Televisio…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Storage--The keeping or retention of tangible personal property in Texas for any purpose other than: (A) transporting …

(a) "Contract for the improvement to realty" includes a contract with the intended purpose to: (1) erect, construct, alter, or repair any building or other structure, project, development, or other permanent improvement on, under the surface of, or to real property, whether fee o…

(a) The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) First Purchaser--The first person purchasing crude oil directly from the operator or producer. (2) Operator--The person responsible…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Audio recording--The fixation of signals representing a series of musical, spoken, or other sounds, but not including …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Emergency preparation item-- (A) A portable generator used to provide light or communications or to preserve perishabl…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Claim--Without limitation, any alleged right, entitlement, or demand, whether for money or property, arising out of or…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Affiliated group--A group of one or more entities in which a controlling interest is owned by a common owner or owners…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Employee--A person providing services for another for consideration where the employer has the right to control and di…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Consumable items--Nondurable tangible personal property that is used to improve real property and that, after being us…

(a) Maquiladora enterprise. Maquiladora enterprise means a business entity chartered by the government of the United Mexican States and authorized by that government to make duty-free imports of raw materials, component parts, or other property into Mexico to be used in manufactu…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Authorized employee--A person who is authorized by their employer to perform customs transactions or related services …

(a) Applicability of rules of practice and procedure. The following rules of practice and procedure contained in Part I, Chapter 1, Subchapter A of this title (relating to Practice and Procedure) shall apply to hearings involving the denial, revocation, or suspension of a Texas C…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Allied chemical product--A consumer or end-user product manufactured from basic or intermediate chemicals. Examples in…