Texas Tax Code
§ 151.315 — WATER
TX § 151.315Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on sourceWater is exempted from the taxes imposed by this chapter.
Legislative history
Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982.