TAX CODE CHAPTER 1. LIMITED SALES, EXCISE, AND USE TAXTAX CODETITLE 2. STATE TAXATIONSUBTITLE E. SALES, EXCISE, AND USE TAXESCHAPTER 1. LIMITED SALES, EXCISE, AND USE TAXSUBCHAPTER A.
GENERAL PROVISIONSSec. Sec. 1. 4. 2. 7(b)(1), eff. Sec. 1, 1. 98. 2. Sec. 2, 1. 98. 4. Sec. 2, 1. 98. 4. Sec. 2. This section was amended by the 8. Legislature. Pending publication of the current statutes, see S.
B. 1. 96. 9, 8. 5th Legislature, Regular Session, for amendments affecting this section. Sec. 1, 1. 99. 7; Acts 1. Leg., ch. 1, 1. 99.
Acts 2. 00. 3, 7. Leg., ch. 1, 2. 00. Sec. The person collecting the check shall add the amount of the tax to the fee in accordance with Section 1. Added by Acts 1. 98.
Leg., 2nd C. S., ch. Acts 1. 99. 5, 7.
Leg., ch. 1, 1. 99. Acts 1. 99. 5, 7. Leg., ch. 1, 1. 99.
Acts 2. 00. 1, 7. Leg., ch. 1, 2(b), eff. July 1, 2. 00. 1; Acts 2. Leg., ch. 2. 0. 01(d), eff.
Sec. 1, 1. 99. 1; Acts 1. Leg., ch. 1, 1. 99. This section was amended by the 8. Legislature. Pending publication of the current statutes, see S. B. 1. 08. 3, 8. 5th Legislature, Regular Session, for amendments affecting this section. Sec. 6. Amended by: Acts 2. Leg., R. S., Ch. October 1, 2.
Sec. 1, 1. 99. 9. Sec. 1, 1. 99. 9. Sec. 1, 1. 98. 2. Sec. 2, 1. 98. 4. Sec. 1, 1. 99. 1; Acts 1.
Leg., ch. 1, 1. 99. Acts 1. 99. 7, 7. Leg., ch. 1, 1. 99. Sec. 1, 1. 99. 1; Acts 1. Leg., ch. 1, 1. 99. Acts 1. 99. 5, 7.
Leg., ch. 1, 1. 99. Acts 1. 99. 7, 7. Leg., ch. 1, 1. 99. Acts 1. 99. 9, 7.
Leg., ch. 1, 1. 99. Acts 1. 99. 9, 7. Leg., ch. 1, 2. 00.
Acts 2. 00. 3, 7. Leg., ch. 1. 4A. 8. Amended by: Acts 2.
Leg., R. S., Ch. September 1, 2. Sec. 2, 1. 98. 4; Acts 1.
Leg., 2nd C. S., ch. Acts 2. 00. 3, 7. Leg., ch. 1, 2. 00. Sec. 2, 1. 98. 4; Acts 1. Leg., ch. 1, 1. 99. Amended by: Acts 2.
Leg., R. S., Ch. September 1, 2. Acts 2. 01. 1, 8. Leg., 1st C. S., Ch. October 1, 2. 01.
Acts 2. 01. 5, 8. Leg., R. S., Ch. June 1. Sec. 2, 1. 98. 4; Acts 1.
Leg., 2nd C. S., ch. Acts 1. 99. 7, 7.
Leg., ch. 1, 1. 99. Acts 2. 00. 1, 7. Leg., ch. 1, 2. 00. Sec. 1. 4. 8. 37, eff.
Sec. 1, 1. 98. 5; Acts 1. Leg., 1st C. S., ch. Amended by: Acts 2. Leg., 1st C. S., Ch. January 1, 2. 01. Sec. 2, 1. 98. 4; Acts 1. Leg., 2nd C. S., ch.
Acts 1. 99. 7, 7. Leg., ch. 1, 1. 99. Sec. 2, 1. 98. 4; Acts 2.
Leg., ch. 1, 2. 00. Sec. 1, 1. 98. 5; Acts 1. Leg., 2nd C. S., ch. Acts 1. 98. 9, 7. Leg., ch. 1, 1. 98.
Acts 1. 99. 1, 7. Leg., 1st C. S., ch. Acts 1. 99. 9, 7. Leg., ch. 1, 1. 99.
Acts 1. 99. 9, 7. Leg., ch. 1, 1. 99. Acts 2. 00. 1, 7. Leg., ch. 1. 8. 0.
Sec. 1, 1. 99. 7; Acts 1. Leg., ch. 1, 1. 99. Amended by: Acts 2. Leg., R. S., Ch. September 1, 2. Sec. 1, 1. 99. 7. Sec. 1. 4; Acts 1. Leg., ch. 1, 1. 98.
Acts 2. 00. 3, 7. Leg., ch. 1, 2. 00. Sec. 1, 2. 00. 3.
SUBCHAPTER B. ADMINISTRATION AND RECORDSSec. Sec. 1, 1. 98. 2. Sec. 1, 2. 00. 1. Sec. 1, 1. 99. 9. Sec. 1, 1. 98. 2.
Sec. June 1. 6, 2. Charlie S Angels Game Free Download. Sec. 1. 21(2. 6) and Acts 2. Leg., ch. 8. 6(b).(d) If any nontaxable charges are combined with and not separately stated from taxable telecommunications service charges on the customer bill or invoice of a provider of telecommunications services, the combined charge is subject to tax unless the provider can identify the portion of the charges that are nontaxable through the provider's books and records kept in the regular course of business. Acts 2. 00. 1, 7. Leg., ch. 1, 2. 00. Acts 2. 00. 3, 7. Leg., ch. 9. 9, 1.
July 1, 2. 00. 3; Acts 2. Leg., ch. 8. 6(a), (b), eff. Amended by: Acts 2. Leg., R. S., Ch. September 1, 2. Acts 2. 01. 1, 8. Leg., 1st C. S., Ch. October 1, 2. 01.
Sec. 1, 1. 98. 2. Sec. 1, 1. 99. 5; Acts 1. Leg., ch. 1, 1. 99. Acts 1. 99. 9, 7. Leg., ch. 1, 1. 99. Amended by: Acts 2.
Leg., R. S., Ch. September 1, 2. Sec. 1, 1. 98. 2. SUBCHAPTER C. IMPOSITION AND COLLECTION OF SALES TAXSec. Acts 1. 98. 6, 6. Leg., 3rd C. S., ch. Acts 1. 98. 7, 7. Leg., 2nd C. S., ch.
Acts 1. 99. 0, 7. Leg., 6th C. S., ch. July 1, 1. 99. 0. For expiration of this section, see Subsection (d). Sec. The comptroller shall adopt any additional procedures needed for the collection, administration, and enforcement of the surcharge authorized by this section and shall deposit all remitted surcharges to the credit of the Texas emissions reduction plan fund.(d) This section expires August 3. Added by Acts 2. 00.
Leg., ch. July 1, 2. Amended by: Acts 2.
Leg., Ch. September 1, 2. Acts 2. 00. 7, 8. Leg., R. S., Ch. June 8, 2. Acts 2. 00. 9, 8. Leg., R. S., Ch. September 1, 2. Acts 2. 01. 5, 8.
Leg., R. S., Ch. September 1, 2. Sec. 1, 2. 00. 1. Sec. 2, 1. 98. 4; Acts 1. Leg., 3rd C. S., ch.
Acts 1. 98. 7, 7. Leg., 2nd C. S., ch. Acts 1. 98. 5, 6. Leg., ch. 1, 1. 98.
Acts 1. 98. 7, 7. Leg., 2nd C. S., ch. Sec. 1. 7; Acts 2. Leg., ch. 1, 2. 00.
Amended by: Acts 2. Leg., R. S., Ch. September 1, 2.
Sec. September 1, 2. Amended by: Acts 2.
Leg., R. S., Ch. September 1, 2. This section was amended by the 8. Legislature. Pending publication of the current statutes, see S.
B. 7. 45, 8. 5th Legislature, Regular Session, for amendments affecting this section. Sec. 1, 1. 98. 9; Acts 1. Leg., ch. 1, 1. 99. Acts 2. 00. 1, 7.
Leg., ch. 1, 2. 00. Amended by: Acts 2. Leg., R. S., Ch. September 1, 2. Sec. 1, 1. 99. 3.
Sec. 5.(a) A nonresident of this state who is required pursuant to federal law to collect sales or use tax under this chapter may elect to pay a fee to the comptroller in lieu of all local sales and use taxes authorized or governed by Title 3 of this code.(b) A person eligible under federal law may elect to pay the fee imposed by this section by written notification to the comptroller. Sec. Sections 1. 16- 1. Sections 1. 16- 1.
The state may: (1) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use under Subsection (a)(2) and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. SUBCHAPTER D. IMPOSITION AND COLLECTION OF USE TAXSec. Sec. 1, 1. 98. 2.
Sec. September 1, 2. Acts 1. 98. 1, 6. Leg., p. 1, 1. 99. Acts 2. 00. 1, 7. Leg., ch. 1, 2. 00.
Acts 2. 00. 3, 7. Leg., ch. July 1, 2. Amended by: Acts 2. Leg., R. S., Ch. September 1, 2. Sec. 2, 1. 98. 4; Acts 1. Leg., ch. 1, 1. 99. Sec. 1, 1. 98. 2.
Sec. 1, 1. 98. 2. Sec. 5.(c) Nonresident persons shall collect the tax imposed by this chapter with respect to the sale of tangible personal property to the extent authorized by federal law. Acts 1. 98. 9, 7. Leg., ch. 2; Acts 1. Leg., 1st C. S., ch. Amended by: Acts 2.
Leg., 1st C. S., Ch. January 1, 2. 01. Sec. The term does not include telecommunications services.(b) A person whose only activity in this state is conducted as a user of Internet hosting is not engaged in business in this state.(c) A person providing Internet hosting is not required to: (1) examine a user's data to determine the applicability of this chapter to a user; (2) report to the comptroller about a user's activities; or(3) advise a user as to the applicability of this chapter.
Added by Acts 2. 01. Leg., R. S., Ch. June 1. SUBCHAPTER E. RESALE AND EXEMPTION CERTIFICATESSec. Acts 2. 00. 3, 7. Leg., ch. 1, 2. 00.
Sec. 1, 1. 98. 2. Sec. 1, 1. 99. 5; Acts 1. Leg., ch. 1, 1. 99.
Sec. 1, 1. 99. 5; Acts 2. Leg., ch. 1, 2. 00. Sec. Section 1. 37.
A person who is eligible may apply to the comptroller for a registration number. Section 1. 37. 3; (3) as applicable, state the name and address of the farm, ranch, timber operation, or other business owned or operated by the applicant in relation to which the applicant will use the item; and(4) contain any other information required by the comptroller.(e) The comptroller shall develop and implement a procedure by which an applicant may submit an application described by Subsection (d) electronically.(f) The comptroller by rule shall establish a uniform date on which all registration numbers issued under this section must be renewed, regardless of the date on which a registration number is initially issued. September 1, 2. 01. Amended by: Acts 2.
Leg., R. S., Ch. September 1, 2. Acts 2. 01. 5, 8.