Texas Tax Code
§ 156.103 — EXCEPTION--STATE AND FEDERAL GOVERNMENT
TX § 156.103Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. C. EXCEPTIONS TO TAX
Statute text
View on source(a)This chapter does not impose a tax on:
(1)the United States;
(2)a governmental entity of the United States; or
(3)an officer or employee of a governmental entity of the United States when traveling on or otherwise engaged in the course of official duties for the governmental entity.
(b)This state, or an agency, institution, board, or commission of this state other than an institution of higher education shall pay the tax imposed by this chapter and is entitled to a refund of the amount of tax paid in accordance with Section 156.154.
(c)A state officer or employee of a state governmental entity described by Subsection (b) who is entitled to reimbursement for the cost of lodging and for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act is not applicable shall pay the tax imposed by this chapter. The state governmental entity with whom the person is associated is entitled under Section 156.154 to a refund of the tax paid.
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Legislative history
Added by Acts 1989, 71st Leg., ch. 504, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1995, 74th Leg., ch. 454, Sec. 2, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.49, eff. Oct. 1, 1999.