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Texas Statutes

Subchapter H

Exemptions

151.301"Exempted from the Taxes Imposed by This Chapter"151.302Sales for Resale 151.3021Packaging Supplies and Wrapping 151.303Previously Taxed Items: Use Tax Exemption or Credit 151.304Occasional Sales 151.305Coin-operated Machine Sales 151.3051Sales Through Certain Vending Machines 151.306Transfers of Common Interests in Property 151.307Exemptions Required by Prevailing Law 151.3071Installation of Certain Equipment for Export 151.308Items Taxed by Other Law 151.309Governmental Entities 151.310Religious, Educational, and Public Service Organizations 151.3101Amusement Services Exemptions 151.3102Sale by Nonprofit Organization at County Fair 151.3105Bingo Equipment Purchased by Certain Organizations 151.311Taxable Items Incorporated into or Used for Improvement of Realty of an Exempt Entity 151.3111Services on Certain Exempted Personal Property 151.312Periodicals and Writings of Religious, Philanthropic, Charitable, Historical, Scientific, and Similar Organizations 151.313Health Care Supplies 151.3131Firearm Safety Equipment 151.3132Feminine Hygiene Products 151.3133Maternity Clothing 151.3134Breast Milk Pumping Products 151.3135Baby Bottles 151.314Food and Food Products 151.3141Food Stamp Purchases 151.315Water 151.316Agricultural Items 151.3162Timber Items 151.317Gas and Electricity 151.3171Sulphur 151.318Property Used in Manufacturing 151.3181Divergent Use of Property Used in Manufacturing 151.3185Property Used in the Production of Motion Picture, Video, or Audio Recordings and Broadcasts 151.3186Property Used in Cable Television, Internet Access, or Telecommunications Services 151.319Newspapers and Property Used in Newspaper Publication 151.320Magazines 151.321University and College Student Organizations 151.322Containers 151.323Certain Telecommunications Services 151.324Equipment Used Elsewhere for Mineral Exploration or Production 151.326Clothing and Footwear for Limited Period 151.327School Supplies and School Backpacks Before Start of School 151.328Aircraft 151.329Certain Ships and Ship Equipment 151.3291Boats and Boat Motors 151.330Interstate Shipments, Common Carriers, and Services Across State Lines 151.331Rolling Stock; Train Fuel and Supplies 151.332Certain Sales by Senior Citizen Organizations 151.333Energy-efficient Products 151.3335Water-efficient Products 151.334Components of Tangible Personal Property Used in Connection with Sequestration of Carbon Dioxide 151.336Certain Coins and Precious Metals 151.337Sales by or to Indian Tribes 151.338Environment and Conservation Services 151.339Preexisting Contracts and Bids 151.340Official State Coin 151.341Items Sold to or Used by Development Corporations 151.3415Items Sold to or Used to Construct, Maintain, Expand, Improve, Equip, or Renovate Media Production Facilities at Media Production Locations; Report 151.342Agribusiness Items 151.343Animals Sold by Nonprofit Animal Shelters or Nonprofit Animal Welfare Organizations 151.344Post Exchanges on State Military Property 151.346Intercorporate Services 151.347Certain Lawn and Yard Service 151.348Cooperative Research and Development Ventures 151.350Labor to Restore Certain Property 151.3501Labor to Restore, Repair, or Remodel Historic Sites 151.3503Services by Employees 151.351Information Services and Data Processing Services 151.353Court Reporting Services 151.354Services by Employees of Property Management Companies 151.355Water-related Exemptions 151.356Offshore Spill Response Containment Property 151.3565Emergency Preparation Supplies for Limited Period 151.359Property Used in Certain Data Centers; Temporary Exemption 151.3595Property Used in Certain Large Data Center Projects; Temporary Exemption