Texas Administrative Code

(a) Objective. (1) The overall objective is to provide for the most equitable and economical parking facilities for state employees, state officials, and the visiting public in accordance with the general law as set out in Texas Government Code, §§ 411.061 - 411.067 . Parking and…

(a) Introduction. In the numerous jurisdictions in which department officers are stationed, a myriad of events peculiar to those areas will occur which may prompt local governmental agencies to call on the department for assistance. Examples are as numerous as the number of juris…

(a) Officers of the department are charged with the responsibility of investigation and properly reporting rural motor vehicle crashes occurring upon public highways without regard as to severity of the crash. Officers of the department will investigate and properly report motor …

(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) 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) "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) 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) 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) 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) 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) 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) Casinghead gas--Gas or vapor indigenous to an oil stratum and produced from the stratum with oil. (2) Commission--The …

(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) Multistate Tax Compact--The agreement between member states to promote uniform tax treatment and to avoid double taxat…

(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) 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) 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) Cable system--The system through which a cable service provider delivers cable television or bundled cable service, as…

(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) 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) 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) 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) 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) Enterprise project--A qualified business designated by the Texas Department of Economic Development as an enterprise p…

(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) 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) 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) 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) Oil, gas, and related well service--An activity performed for others for a consideration or compensation at any well 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) Air forwarder--A licensed International Air Transportation Association freight forwarder. (2) Consignee--The person na…

(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) Acting as agent-- (A) The advertising agency has: (i) disclosed to its supplier that it is acting as agent for the cli…

(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) 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) 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) 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) Escort service--A business that provides for a fee an employee as an escort, date, or bodyguard. An escort service doe…

(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) College, university, and public school students, faculty, and staff--Any person who is: (A) registered as a current st…

(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) Bundled cable service--The provision of cable television service and at least one other taxable service by a cable ser…

(a) Decorative or informative activities; graphic art. (1) Photographers, commercial artists, portrait painters, and persons who draw, paint, engrave, and etch are graphic artists. (2) Persons who paint or apply decorative material to tangible personal property are also engaged i…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context indicates otherwise. (1) Auction or auctioning--The sale by an auctioneer of tangible personal property by competitive bid. (2) Auctioneer--A person wh…

(a) Personal services means all services listed under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972. Personal services listed in Group 721 are laundry, cleaning, and garment services. (b) Sales tax is due on laundry, cleaning, and garment servic…

(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…

(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) 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…