Texas Tax Code

§ 321.105 — RESIDENTIAL USE OF GAS AND ELECTRICITY

TX § 321.105Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES

Statute text

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(a)There are exempted from the taxes imposed by a municipality under this chapter the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the municipality of gas and electricity for residential use in any municipality that:

(1)adopted the tax on or after October 1, 1979; or

(2)adopted the tax before that time but:

(A)failed to exempt the residential use of gas and electricity before May 1, 1979; and

(B)has not reimposed the tax as provided by Subsection (c).

(b)A governing body of a municipality that adopted the taxes under this chapter before October 1, 1979, may, by ordinance adopted by a vote of a majority of the membership of the governing body and recorded in the municipal minutes, exempt from the taxes authorized by this chapter the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of gas and electricity for residential use.

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Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.