TAX ADMINISTRATION

(a) State agency. A state agency is an agency, institution, board, or commission of the State of Texas other than an institution of higher education as defined in Education Code, § 61.003 . (b) Refunds. A state agency may request a refund for each fiscal year quarter for the stat…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Operator-The person responsible for the physical operation of the producing property. (2) Interest owner-Any person ow…

(a) Definitions. (1) Contract -- A signed written agreement between two parties for the sale and purchase of natural gas. (2) Tax Reimbursement -- A payment that a purchaser of gas makes to a producer for the purpose of reimbursing the producer for Texas severance taxes that are …

(a) If in attempting to comply with the provisions of the Texas Tax Code, Chapter 201, any administrative proceeding is set before any local, state, or federal regulatory agency or judicial proceeding arising therefrom which affects the amount of tax liability imposed under Texas…

(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--An available balance for transfer or refund, including funds from another tax type. (2) Offset--A period-by-pe…

(a) The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Arm's-length transaction--A transaction between parties free of fraud or intent to evade the tax under this section. (2) Non-recoup…

(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) Recompletion--The performance of work within an existing wellbore fo…

(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) Hydrocarbons--Any oil, gas, condensate, and other liquid hydrocarbon…

(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) Commission--The Railroad Commission of Texas. (2) Operator--The person responsible under law or commission rules for t…

(a) Penalty and interest will not apply to additional value that results from retroactive price increases or retroactive adjustments to value, provided that the additional tax is remitted on or before the 20th day of the second month that follows the month in which such price 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) First purchaser--Any person purchasing gas and/or condensate from a producer. (2) Processor--Any person processing gas…

(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) Confirm--To perform any act, at a location or remotely, to reestablish or verify boundaries of real property or the lo…

(a) Reports required. (1) All first purchasers and/or processors must file reports in accordance with § 3.26 of this title (relating to Purchaser and/or Processor Reporting Requirements). (2) All producers as defined by Tax Code, § 201.001(5) or § 3.17 of this title (relating to …

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

(a) Persons who must keep records. (1) Sellers of taxable items and purchasers who store, use, or consume taxable items in this state shall keep books, papers, and records in the form that the comptroller requires. (2) Examples of persons who are required to keep records include …

(a) The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Managed audit--A taxpayer self-review and analysis of invoices, checks, accounting records, or other documents or information to de…

(a) Definitions. The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. (1) Barter--To exchange taxable items without using money. (2) Barter exchange--Any organization, association, or group…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Appliance or device--An instrument, apparatus, implement, machine, contrivance, implant, chemical, or other similar 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) Equipment--Any apparatus, device, or simple machine used to perform a service. (2) Federal government--The government …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Consignment sale--The sale, lease, or rental of tangible personal property by a seller who, under an agreement with an…

(a) Definition. Exemption certificate--A document that, when properly executed, allows the tax-free purchase of an item that would otherwise be subject to tax. Except as otherwise stated, the exemption certificate described in this section refers to the Texas Sales and Use Tax Ex…

(a) Qualified consumers may give a direct payment blanket exemption certificate in lieu of the taxes imposed by the Tax Code, Chapter 151, for taxable items which they purchase for their own use and which items will not be resold in any manner. (b) All applicants for a direct pay…

(a) Exemptions. (1) Sales or use tax is not due on charges for admission to night clubs, dance halls, discos, etc., when the charges are subject to the mixed beverage gross receipts tax under Tax Code, Chapter 183. If the state refunds the mixed beverage gross receipts tax that w…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Accessories--Nonessential tangible personal property attached to a motor vehicle for the convenience or comfort of 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) Agreed contract price of materials incorporated into the realty--The price specified in the contract for the incorpora…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Chapter 160 boat--A vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to th…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bakery--A retail location where more than 50% of sales made are sales of bakery items sold from a display case or coun…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Financing lease-- (A) A written lease contract containing either of the following provisions or conditions at the ince…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Crime control and prevention district--A district organized under Local Government Code, Chapter 363 (Crime Control an…

(a) Sales tax is not due on the receipts from sales of, and the storage, use or consumption of, the following: (1) Horses, mules, work animals, and any form of animal life of a kind the products of which ordinarily constitute food for human consumption. (A) Sales tax is not due o…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Chapter 160 boat--A vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to th…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Amusement services--Entertainment, recreation, sport, pastime, diversion, or enjoyment that is a pleasurable occupatio…

(a) Newspapers. (1) Newspaper--A publication: (A) printed on newsprint; (B) whose average sales price per copy over a 30-day period does not exceed $3.00. The average sales price per copy shall be presumed to be the newspaper's masthead price unless the taxpayer provides contempo…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Applicant--A person that submits a Statement of Qualifications in response to the comptroller's Request for Qualificat…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Managed audit--A review and analysis of invoices, checks, accounting records, or other documents or information conduc…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Accessory--A machine fixture that causes the machinery to operate in a specialized way. (2) Custom manufacturing--Prod…

(a) Trading stamps. (1) The sale of trading stamps to a retailer is a sale of intangible personal property and not taxable under the Limited Sales, Excise, and Use Tax Act. The sale to a retailer of catalogues, stamp books, advertising, or printed matter, or other tangible person…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Affiliate--Any entity that would be classified as a member of an affiliated group under 26 U.S.C., § 1504 (Definitions…

(a) Transportation charges for taxable items. The sales tax applies to all transportation or delivery charges to a customer when a taxable item is sold, leased or rented on or after October 1, 1987, and delivery charges are billed by the seller or lessor to the purchaser or lesse…

(a) Morticians. (1) The mortician is the consumer of all tangible personal property used, consumed, or furnished to the customer in rendering funeral services, regardless of whether or not a separate charge is stated for any such item. As the consumer, the mortician is required t…

(a) General. Tax Code, Chapter 151, prohibits certain activities and provides criminal penalties for violations. (b) Criminal offenses provided in Tax Code, Chapter 151, include, but are not limited to, the following: (1) A seller commits an offense if the seller directly or indi…

(a) Definitions. The following words and terms when used in this section shall have the following meanings, unless the context clearly indicates otherwise. (1) Bunkhouse--This term has the meaning given in § 3.72 of this title (relating to Trailers, Farm Machines, and Timber Mach…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Local tax--City (including industrial development corporation), county, mass transit authority, city transit departmen…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Computer program--A series of instructions that are coded for acceptance or use by a computer system and that are desi…

(a) Occasionally the loss of oil is reported after it has been run to the lease tank. These losses may result from such things as fires caused by tanks being struck by lightning, tanks washed away by flood waters, leakage from tanks, and theft. (b) The tax levied by the Texas Tax…