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34 Tex. Admin. Code, Chapter 3, Subchapter O – State and Local Sales and Use Taxes | Midpage
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Texas Administrative Code
Title 34
Part 1
Chapter 3
Subchapter O
34 Tex. Admin. Code, Chapter 3, Subchapter O
State and Local Sales and Use Taxes
Texas Secretary of State
3.276
Surveying Services
3.280
Aircraft
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
3.286
Seller's and Purchaser's Responsibilities
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, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles
3.298
Amusement Services
3.299
Newspapers, Magazines, Publishers, Exempt Writings
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, Computer Programs, 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; Transfers Without Change in Ownership; 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
3.334
Local Sales and Use Taxes
3.335
Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption
3.336
Currency, Certain Coins, and Gold, Silver, and Platinum Bullion
3.337
Gratuities
3.338
Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers
3.339
Statute of Limitations
3.340
Qualified Research
3.342
Information Services
3.343
Credit Reporting Services
3.345
Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services
3.347
Improvements to Realty
3.350
Master Recordings and Broadcasts
3.353
Sales Tax Holiday--Certain Emergency Preparation Supplies
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
Services by Employees
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, Certain Water-Conserving Products, and WaterSense Products