Texas Administrative Code


TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER OSTATE SALES AND USE TAX

Rules

§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, Oilfield Portable Units, 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 and Bundle Cable 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
§3.335 Property Used in a Qualifying Data Center; Temporary State Sales Tax Exemption
§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


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