Texas Tax Code

§ 151.3101 — AMUSEMENT SERVICES EXEMPTIONS

TX § 151.3101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)Amusement services are exempted from the taxes imposed by this chapter only if exclusively provided:

(1)by this state, a municipality, county, school district, special district, or other political subdivision of this state or the United States;

(2)in a place that:

(A)is designated as a Recorded Texas Historic Landmark by the Texas Historical Commission; or

(B)is included in the National Register of Historic Places;

(3)by a nonprofit corporation or association, other than an entity described by Section 501(c)(7), Internal Revenue Code of 1986, if the proceeds do not go to the benefit of an individual except as a part of the services of a purely public charity;

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 229 (H.B. 1965), Sec. 1, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 543 (H.B. 3386), Sec. 1, eff. October 1, 2019.