| §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 (Tax Code, §§151.006, 151.054, 151.151, 151.152, 151.153, 151.154, 151.302,151.707) |
| §3.286 |
Seller's and Purchaser's Responsibilities, including Nexus, Permits, Returns and Reporting Periods, Collection and Exemption Rules, and Criminal Penalties |
| §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 |
| §3.298 |
Amusement Services |
| §3.299 |
Newspapers, Magazines, Publishers, Exempt Writings (Tax Code §§151.005, 151.312, 151.319, and 151.320) |
| §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, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes |
| §3.307 |
Florists |
| §3.308 |
Computers--Hardware, Software, 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 |
| §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; Joint Ownership Transfers; 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 |
| §3.336 |
Gold, Silver, Coins, and Currency |
| §3.337 |
Gratuities |
| §3.338 |
Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers |
| §3.339 |
Statute of Limitations |
| §3.342 |
Information Services |
| §3.343 |
Credit Reporting Services |
| §3.344 |
Telecommunications Services |
| §3.346 |
Use Tax |
| §3.347 |
Improvements to Realty |
| §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 |
Staff Leasing Services |
| §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 |
