Texas Tax Code

§ 151.0565 — TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT SERVICES CONTRACTS

TX § 151.0565Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. C. IMPOSITION AND COLLECTION OF SALES TAX

Statute text

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(a)In this section:

(1)"Destination management services" means the following services:

(A)transportation vehicle management;

(B)booking and managing entertainers;

(C)coordination of tours or recreational activities;

(D)meeting, conference, or event registration;

…

Legislative history

Acts 2013, 83rd Leg., R.S., Ch. 1061 (H.B. 3169), Sec. 1, eff. September 1, 2013.