1310, Sec. 3319), Sec. 53, eff. (3) used or intended to be used solely in an offshore spill response containment system as defined by Section 11.271(a). 705, Sec. (2) an amount equal to seven percent of the proceeds shall be credited to the Texas Historical Commission and deposited to the credit of the historic site account under Section 442.073, Government Code. Sec. 2, eff. TAX REFUNDS FOR DEFENSE READJUSTMENT PROJECTS. Jan. 1, 1982. 1365 (H.B. 1, eff. 323 (H.B. Sec. Text of subsec. The comptroller shall annually certify to the Legislative Budget Board whether that level of employment of qualified employees has been maintained. Sec. Sec. (a) Tangible personal property or service that this state is prohibited from taxing by the law of the United States, the United States Constitution, or the Constitution of Texas is exempted from the taxes imposed by this chapter. 16, eff. 587, Sec. 1467, Sec. Sec. 1061 (H.B. 151.504. (b) The exemption provided by Subsection (a)(4) applies only to the portion of the sales price of the telecommunications service that is paid by coin. July 1, 1997; Acts 1997, 75th Leg., ch. AIRCRAFT. 705, Sec. Sec. Acts 2019, 86th Leg., R.S., Ch. September 1, 2019. (a) The comptroller shall require each brewer, brewpub, wholesaler, distributor, or package store local distributor to file with the comptroller a report each month of alcoholic beverage sales to retailers in this state. Sec. A: No, your admission price covers entry into both Silverwood Theme Park and the Boulder Beach Water Park when both parks are open. Sec. REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS. 379 (H.B. (c) The sale of an energy-efficient product to which this section applies is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday preceding the last Monday in May (Memorial Day) and ending at 11:59 p.m. on the last Monday in May. 2, eff. "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, and, for the purposes of this chapter, the term includes a computer program and a telephone prepaid calling card. SHORT TITLE. 15, eff. 516), Sec. June 19, 1993. (b) The storage, use, or other consumption of a taxable item on which the person storing, using, or consuming the item has paid a use tax is exempted from the use tax imposed by Subchapter D of this chapter. Jan. 1, 1982. Section 4301 that are sold by the joint research and development venture to a participating entity, if the items are created, developed, or substantially modified by or for the joint research and development venture, including items developed as a result of research and/or development agreements entered into by the joint research and development venture with third parties. Oct. 1, 2001; Acts 2001, 77th Leg., ch. Some life jackets are provided free for use and can be found throughout Boulder Beach. Renumbered from Sec. Jan. 1, 1982. If an enterprise project, double jumbo enterprise project, or triple jumbo enterprise project qualifies in a state fiscal year for a refund of taxes in an amount in excess of the applicable limitation provided by this subsection, it may apply for a refund of those taxes in a subsequent year, subject to the applicable limitation for each year. (b) The exemption provided by this section does not apply to mobile telecommunications services. 12.01, eff. If leaving the park for lunch, be sure to get a hand stamp for readmission. Jan. 1, 1982. 1061 (H.B. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 1, eff. (2) electronic data retrieval or research. Sept. 1, 2001; Acts 2001, 77th Leg., ch. Jan. 1, 1982. 1263, Sec. (b) In addition to the penalties imposed under Subsection (a), a brewer, manufacturer, brewpub, wholesaler, distributor, or package store local distributor shall pay the state a civil penalty of not less than $25 or more than $2,000 for each day a violation continues if the brewer, manufacturer, brewpub, wholesaler, distributor, or package store local distributor: (2) violates a rule adopted to administer or enforce this subchapter. Acts 2007, 80th Leg., R.S., Ch. "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States. (1) any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed; (2) accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing; and. Amended by Acts 1995, 74th Leg., ch. Oct. 1, 1997; Acts 1997, 75th Leg., ch. Sec. 4 (S.B. 1310, Sec. Also, you may bring in factory sealed, non-alcoholic beverages. 1), Sec. 14.837, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. (1) "Customs broker" means a person licensed by the United States Customs Service to act as a customs house broker. 1272 (H.B. (d) Subject to Subsection (k), a data center may be certified by the comptroller as a qualifying data center for purposes of this section if, on or after September 1, 2013: (A) contracts with a qualifying owner or qualifying operator to lease space in which the qualifying occupant will locate a data center; or, (B) occupies a space that was not previously used as a data center in which the qualifying occupant will locate a data center, in the case of a qualifying occupant who is also the qualifying operator and the qualifying owner; and. Jan. 1, 1982. Unpaid taxes imposed by this chapter draw interest beginning 60 days after the date on which the tax or the amount of the tax required to be collected became due and payable to the state. July 1, 1999. Sec. 97, eff. 151.412. Amended by Acts 1997, 75th Leg., ch. (b) The reseller's books and records must be kept in accordance with the requirements of Section 151.025 and must: (1) identify the non-permitted purchaser; (2) document the face value of any ticket or admission document purchased by a non-permitted purchaser; (3) document that sales tax was included in a ticket or admission document purchased by a non-permitted purchaser; (4) document the sale of the ticket or admission document; and. Text of section effective on September 01, 2021. Sec. 1, eff. Jan. 1, 2004. The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (1) the brewer's, brewpub's, wholesaler's, distributor's, or package store local distributor's name, address, taxpayer number and outlet number assigned by the comptroller, and alphanumeric permit or license number issued by the Texas Alcoholic Beverage Commission; (C) alphanumeric permit or license number issued by the Texas Alcoholic Beverage Commission for each separate retail location or outlet to which the brewer, brewpub, wholesaler, distributor, or package store local distributor sold the alcoholic beverages that are listed on the report; and. If the comptroller determines that another technological method of filing the report is more efficient than electronic filing, the comptroller may establish procedures requiring its use by brewers, brewpubs, wholesalers, distributors, and package store local distributors. 151.353. 3, eff. June 14, 2013. 2, eff. 1, eff. 9, eff. (2) "School supply" has the meaning assigned by the Streamlined Sales and Use Tax Agreement adopted November 12, 2002, including all amendments made to the agreement on or before December 14, 2006. (e) The comptroller may suspend or revoke the permit or other authorization of an enterprise to make tax-free purchases under this section without notice for good cause. July 1, 1990. Sept. 1, 2003. 3, eff. (b) The comptroller shall prescribe by rule the minimum percentage of covered employees that must have been previously employed by the client, the minimum time period the covered employees must have been employed by the client prior to the commencement of its contract, and such other criteria as the comptroller may deem necessary to properly implement Subsection (a)(3). (a) A change in the rate of the tax imposed under Sections 151.051 and 151.101 must take effect on the first day of a calendar quarter. (b) A transaction involving a sale of a newspaper that has been produced, fabricated, or printed to the special order of a customer is exempted from the taxes imposed by this chapter if: (1) the customer is responsible for gathering substantially all of the information contained in the newspaper and for formulating the design, layout, and format of the newspaper; and. Sec. September 1, 2015. For the purposes of this chapter, "telephone company" means a person that owns or operates a telephone line or telephone in this state and charges for its use. CERTAIN SHIPS AND SHIP EQUIPMENT. 1801), Sec. Amended by Acts 1989, 71st Leg., ch. (d) In addition to any other penalty authorized by this section, a person who fails to file a report as required by this chapter shall pay a penalty of $50. (5) "Horse supplement" means a product clearly packaged and labeled as a supplement for a horse, including a vitamin, mineral, or other nutrient intended to supplement horse feed. Oct. 2, 1984. (a) The taxes imposed by this chapter are due and payable to the comptroller on or before the 20th day of the month following the end of each calendar month unless a taxpayer qualifies as a quarterly filer under Subsection (b) of this section or unless the taxpayer prepays the tax on a quarterly basis as permitted by Section 151.424 of this code. Jan. 1, 1982. (d) Divergent use of property exempted under Section 151.318 that occurs during a month before the fourth anniversary of the date the property is purchased does not result in sales and use tax being due for that month if the percentage of divergent use during that month does not exceed five percent of the total use of the property that month. 10, art. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL PENALTY. (c) On the payment in full of the amount of a judgment obtained under this chapter, the comptroller may release the lien. 1263, Sec. January 1, 2012. 934), Sec. "RETAIL GROCER" DEFINED. 3(1), eff. 1031, Sec. Oct. 2, 1984. 17, eff. 1, eff. 1, eff. (3) any purchaser's receipt or other statement given to the customer listing the sales price paid or to be paid by the customer separately states the amount of the tax and indicates that the tax will be paid by the retailer. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 6, eff. 1199), Sec. 5, Sec. 151.481. 389, Sec. 16, eff. Acts 1981, 67th Leg., p. 1547, ch. (2) excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice, cotton batting, shirt boards, hay laths, and property used inside a package to shape, form, stabilize, preserve, or protect the contents. When the amount of use tax is added: (b) The purchaser's receipt must be issued in the form and manner prescribed by the comptroller. A taxable service performed on a motor vehicle held for rental in the regular course of business, but not rented, or held for sale in the regular course of business is exempted from the taxes imposed by this chapter. 755), Sec. Sec. Sec. 1, pt. 1, eff. 1, eff. Jan. 1, 1982. (b) A sale is exempt if the seller receives in good faith from a purchaser, who is in the business of selling, leasing, or renting taxable items, a resale certificate stating that the tangible personal property or service is acquired for the purpose of selling, leasing, or renting it in the regular course of business or for the purpose of transferring it as an integral part of a taxable service performed in the regular course of business. 3319), Sec. 1, pt. Sec. 151.4261. CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS. Jan. 1, 1982. (c) If an additional claim is asserted, the petitioner is entitled to a 30-day continuance of the hearing to permit the petitioner to obtain and present evidence applicable to the items on which the additional claim is based. Sec. Sec. 389, Sec. (f) Notwithstanding Section 111.104(b), a purchaser may annually apply for a refund of any amount by which the amount of use tax computed using the rate described by Subsection (b)(2) and paid by the purchaser exceeds the amount the purchaser would have paid if that tax had been computed using the rate described by Subsection (b)(1). Acts 2013, 83rd Leg., R.S., Ch. 18, eff. 1310, Sec. 389, Sec. Oct. 1, 1999. 11, eff. 3319), Sec. In order to overcome this presumption a purchaser of printed materials that are distributed by the United States Postal Service singly or in sets addressed to individual recipients, other than the purchaser, is required to issue an exemption certificate to the printer if the printed materials are for distribution to both in-state and out-of-state recipients. (2) not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge. (f) In addition to any monetary penalty under this section, the comptroller shall revoke under Section 151.157 the license of a customs broker who violates this section. 151.3171. Jan. 1, 1982. Oct. 1, 1991. Sec. (2) "Qualified employee" and "qualified hotel project" have the meanings assigned to those terms by Section 2303.003, Government Code. Sec. 6 ... 2 Oil And Water. (a) If a person fails to file a report required by this subchapter or fails to file a complete report, the comptroller may impose a civil or criminal penalty, or both, under Section 151.703(d) or 151.709. 3, eff. Sec. TELECOMMUNICATIONS SERVICES. (a) A seller who is a retail grocer, a seller who operates a separate grocery department having separate records that are separately auditable, or any other seller whose taxable receipts from the sale of taxable items are less than 10 percent of the total receipts of the seller may determine the total taxable receipts of the grocer, separate grocery department, or other seller by: (1) adding the amount of all invoices for merchandise sold to the seller during the preceding calendar or fiscal year to obtain the total sum of merchandise purchased; (2) adding the amount of all invoices for exempt merchandise sold to the seller during the preceding calendar or fiscal year to obtain the total sum of exempt merchandise purchased; (3) dividing the sum obtained under Subdivision (2) of this subsection by the sum obtained under Subdivision (1) of this subsection to obtain a percentage relationship; (4) multiplying the percentage obtained under Subdivision (3) of this subsection times the total sales by the seller for the reporting period to obtain the total nontaxable sales of the seller; and. 30.250, eff. Added by Acts 1997, 75th Leg., ch. 31, art. The performance by the provider of routine maintenance of the computer program that is recommended or required by the unrelated vendor of the computer program does not affect the application of this subsection. Sec. Sec. Sec. Sept. 1, 1995; Acts 1999, 76th Leg., ch. (E) has an uninterruptible power source, generator backup power, a sophisticated fire suppression and prevention system, and enhanced physical security that includes restricted access, video surveillance, and electronic systems. Jan. 1, 1982; Acts 1983, 68th Leg., p. 2746, ch. Sec. October 1, 2015. 2.01, eff. 3314), Sec. The comptroller may establish procedures to temporarily postpone the electronic reporting requirement for a brewer, brewpub, wholesaler, distributor, or package store local distributor who demonstrates to the comptroller an inability to comply because undue hardship would result if it were required to file the return electronically. (B) is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product. 389, Sec. Oct. 1, 1999. Oct. 1, 1999. A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in the regular course of business or transfer it as an integral part of a taxable service performed in the regular course of business. 1, eff. (B) the facilities or employees of the person with the location in this state are used to: (i) advertise, promote, or facilitate sales by the retailer to consumers; or. September 1, 2019. Acts 1981, 67th Leg., p. 1552, ch. (c) "Amusement services" does not include services provided through coin-operated machines that are operated by the consumer. 5, art. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS. SALES FOR RESALE. 167, Sec. 4 (S.B. (3) if notice of a contract or bid on which an exemption is to be claimed is given by the taxpayer to the comptroller within 60 days from the date this chapter takes effect. (d) Two or more corporations that operate agricultural activities on the same tract or adjacent tracts of land and that are entirely owned by an individual or a combination of the individual, the individual's spouse, and the individual's children may qualify as an original producer for the purposes of Subsection (a)(8). 16, eff. Sulphur is exempted from the taxes imposed by this chapter. Periodicals and writings, including those presented on audio tape, videotape, and computer disk, that are published and distributed by a religious, philanthropic, charitable, historical, scientific, or other similar organization that is not operated for profit, but excluding an educational organization, are exempted from the taxes imposed by this chapter. 68 (S.B. 1263, Sec. 4 (S.B. Swim diapers are available at Boulder Beach Trading Company store for purchase. (b) In this section, "occasional sale" means: (1) one or two sales of taxable items, other than an amusement service, at retail during a 12-month period by a person who does not habitually engage, or hold himself out as engaging, in the business of selling taxable items at retail; (2) the sale of the entire operating assets of a business or of a separate division, branch, or identifiable segment of a business; (3) a transfer of all or substantially all the property used by a person in the course of an activity if after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer; (4) the sale of not more than 10 admissions for amusement services during a 12-month period by a person who does not hold himself out as engaging, or does not habitually engage, in providing amusement services; or. (2) will not, as a taxable entity as defined by Section 171.0002 or as a member of a combined group that is a taxable entity, claim a credit under Subchapter M, Chapter 171, on a franchise tax report for the period during which the sale, storage, or use occurs. Oct. 1, 1993. The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (1) the brewer's, manufacturer's, brewpub's, wholesaler's, distributor's, or package store local distributor's name, address, taxpayer number and outlet number assigned by the comptroller, and alphanumeric permit or license number issued by the Texas Alcoholic Beverage Commission; (A) name and address, including street name and number, city, and zip code; (B) taxpayer number assigned by the comptroller; and, (C) alphanumeric permit or license number issued by the Texas Alcoholic Beverage Commission for each separate retail location or outlet to which the brewer, manufacturer, brewpub, wholesaler, distributor, or package store local distributor sold the alcoholic beverages that are listed on the report; and. 1, pt. SUBCHAPTER I-2. (b-1) In each county in this state, a surcharge is imposed on the storage, use, or other consumption in this state of new or used equipment. 3, eff. (c) If a contractor has paid the sales tax to his supplier when the tangible personal property is purchased, the contractor may credit the amount of the tax paid to the supplier against the tax imposed as provided in Subsection (b) of this section with respect to a subsequent sale of the property. 986, Sec. (2) dividing this remainder by one plus the sales tax rate expressed as a decimal fraction to obtain a quotient that is the taxable receipts that may be reported under Section 151.410 of this code. If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not subject to the sales tax imposed by Section 151.051 of this code or the use tax imposed by Section 151.101 of this code if the item meets the qualifications for exemption as provided in this subchapter; and when an item is exempted from the taxes imposed by this chapter the receipts from its sale are excluded from the computation of the taxes. 1, eff. June 14, 2013. Jan. 1, 1982. 1525), Sec. Oct. 2, 1984. Sec. (f) For the purposes of Subsection (a), items bought by a project after the date it is designated as a project, or within 90 days before the date of designation, may be considered eligible for a refund. 9, eff. 31, art. 100), Sec. 1, eff. 2712), Sec. 1, eff. (b) The comptroller is the sole judge of an applicant's qualifications, and the comptroller's refusal to issue a permit to an applicant is not appealable. The comptroller may provide an alternate method to prepare documentation to show the exemption of tangible personal property under Section 151.307(b)(2) in those instances when the password-protected website is unavailable due to technical or communication problems. Acts 2015, 84th Leg., R.S., Ch. 389, Sec. 291, Sec. (h) The comptroller may require stamps to be purchased in minimum quantities if the comptroller considers it necessary for the efficient administration of this section. (2) the remaining unpaid sales price of a taxable item when the item is repossessed under a conditional sales contract. (b) The comptroller may continue the hearing from time to time as is necessary. (a) The purchase of tangible personal property for use in the performance of a contract for an improvement to realty for an organization exempted under Section 151.309 or 151.310 of this code is exempt if the tangible personal property is incorporated into realty in the performance of the contract. (2) "Qualified destination management company" means a business entity that: (A) is incorporated or is a limited liability company; (B) receives at least 80 percent of the entity's annual total revenue from providing or arranging for the provision of a combination of at least six destination management services; (C) maintains a permanent nonresidential office from which the destination management services are provided or arranged; (D) has at least three full-time employees; (E) maintains a general liability insurance policy with a limit of at least $1 million; (F) during the preceding tax year, had at least 80 percent of the entity's client contracts for: (i) clients from outside this state who were determined by a contracting entity outside this state; or. September 1, 2015. 31, art. Oct. 1, 1985. July 1, 1995. 3, eff. Amended by Acts 1985, 69th Leg., ch. Sept. 1, 2001. Each person who has the person's registration number revoked by the comptroller is liable for taxes, including penalty and interest from the date of purchase, imposed under this chapter on purchases for which the person claimed an exemption under this section, regardless of whether the purchase occurred before the date the registration number was revoked. (a) A retailer who sells taxable items on credit or under any other deferred payment agreement and charges interest or time price differential on the amount of the credit extended for the payment of the sales price of the item and the amount of all sales taxes, and who remits the tax and files tax reports to the comptroller on the basis of the cash system of accounting, shall pay to the comptroller at the time of making each tax report under this chapter an amount calculated according to whichever of the following yields the greater amount: (1) one-half of the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed; or, (2)(A) the amount of interest or time price differential received by the retailer on credit extended to the purchaser for the payment of the amount of all sales taxes imposed, less. If the purchaser-lessee returns the taxable item to the seller-lessor before the end of the lease or rental period without having acquired title to the property, the seller-lessor may take a credit against other taxes due under this chapter or claim a refund as provided by this code for an amount equal to the amount of the taxes paid on the unpaid portion of the sales price. (2) whose responsibilities include securing tenants, hiring, and supervising employees for operation or upkeep of the property, receiving and applying revenues, and incurring and paying expenses derived from the operation of the property as directed by the owner. September 28, 2011. (a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement. 151.402. 151.703. 1, eff. 1, pt. If the seller acquires certificates within the 60-day period, the comptroller may verify the reason or basis for exemption claimed in the certificates before allowing any deductions. 2153), Sec. Oct. 1, 1987. 389, Sec. OUT-OF-STATE RECORDS. Amended by Acts 1995, 74th Leg., ch. Oct. 1, 1987. Sec. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE. Amended by Acts 1997, 75th Leg., ch. Acts 2015, 84th Leg., R.S., Ch. (1) a Class C misdemeanor if the amount of the tax collected and not paid is less than $50; (2) a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500; (3) a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500; (4) a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000; (5) a felony of the third degree if the amount of the tax collected and not paid is $20,000 or more but less than $100,000; (6) a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more but less than $200,000; and. The term does not include telecommunications services. 389, Sec. (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. 7, eff. 4, eff. 389, Sec. (2) "Production unit" means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product. 1217 (S.B. 151.339. Section 73.404(a) applies is exempt from the taxes imposed by this chapter if the property is necessary to provide the broadcast service described by 47 C.F.R. Acts 1981, 67th Leg., p. 1550, ch. June 19, 1999. Acts 1981, 67th Leg., p. 1567, ch. Sec. Sept. 1, 2001, and Acts 2001, 77th Leg., ch. Oct. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 389, Sec. (a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished. 1223), Sec. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. (a) In this section, "original producer" means a person who: (1) harvests timber that the person owns and continues to own until the timber is processed, packed, or marketed; or. (f) A marketplace seller shall furnish to the marketplace provider information that is required to correctly collect and remit taxes imposed by this chapter. Acts 1981, 67th Leg., p. 1583, ch. 470 (S.B. (d) Machinery, tools, supplies, and equipment used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts by or on behalf of a person described by Subsection (a)(1) or (a)(2) are exempted from the taxes imposed by this chapter. (e) This section does not apply to the use or consumption of tangible personal property as a necessary or incidental part of a taxable service. PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION. Jan. 1, 1982. 151.7075. (g) Each person who is eligible to claim an exemption authorized by this section must hold a registration number issued by the comptroller. The value of a taxable service is the fair market value of the taxable service, which is the amount that a purchaser would pay on the open market to obtain the service for the use of the purchaser. 389, Sec. 151.053. 3, eff.
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