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Texas Administrative Code
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Title 34 Public Finance
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Part 1 Comptroller of Public Accounts
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Chapter 3 Tax Administration
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Subchapter O State and Local Sales and Use Taxes
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Rule 3.276 Surveying Services
Rule 3.280 Aircraft
Rule 3.281 Records Required; Information Required
Rule 3.282 Auditing Taxpayer Records
Rule 3.283 Bartering Clubs and Exchanges
Rule 3.284 Drugs, Medicines, Medical Equipment, and Devices (tax Code 151.313)
Rule 3.285 Resale Certificate; Sales for Resale
Rule 3.286 Seller's and Purchaser's Responsibilities
Rule 3.287 Exemption Certificates
Rule 3.288 Direct Payment Procedures and Qualifications
Rule 3.289 Alcoholic Beverage Exemptions
Rule 3.290 Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment
Rule 3.291 Contractors
Rule 3.292 Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property
Rule 3.293 Food; Food Products; Meals; Food Service
Rule 3.294 Rental and Lease of Tangible Personal Property
Rule 3.295 Natural Gas and Electricity
Rule 3.296 Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer
Rule 3.297 Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles
Rule 3.298 Amusement Services
Rule 3.299 Newspapers, Magazines, Publishers, Exempt Writings
Rule 3.300 Manufacturing; Custom Manufacturing; Fabricating; Processing (tax Code, 151.005, 151.007, 151.318, and 151.3181)
Rule 3.301 Promotional Plans, Coupons, Retailer Reimbursement
Rule 3.302 Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest On Sales Tax, and Trade-ins
Rule 3.303 Transportation and Delivery Charges
Rule 3.304 Morticians and Monument Builders
Rule 3.305 Criminal Offenses and Penalties
Rule 3.306 Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-built Homes
Rule 3.307 Florists
Rule 3.308 Computers--hardware, Computer Programs, Services, and Sales
Rule 3.310 Laundry, Cleaning, and Garment Services
Rule 3.311 Auctioneers, Brokers, and Factors
Rule 3.312 Graphic Arts Or Related Occupations; Miscellaneous Activities
Rule 3.313 Cable Television Service and Bundle Cable Service
Rule 3.314 Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies
Rule 3.315 Motor Vehicle Parking and Storage
Rule 3.316 Occasional Sales; Transfers Without Change in Ownership; Sales by Senior Citizens' Organizations; Sales by University and College Student Organizations; and Sales by Nonprofit Animal Shelters
Rule 3.317 Massage Parlors, Escort Services, and Turkish Baths
Rule 3.318 Water-related Exemptions (tax Code, 151.314, 151.315, and 151.355)
Rule 3.319 Prior Contracts
Rule 3.320 Texas Emissions Reduction Plan Surcharge; Off-road, Heavy-duty Diesel Equipment
Rule 3.321 Advertising Agencies
Rule 3.322 Exempt Organizations
Rule 3.323 Imports and Exports
Rule 3.324 Oil, Gas, and Related Well Service
Rule 3.325 Refunds and Payments Under Protest
Rule 3.326 Carbon Dioxide Capture and Sequestration
Rule 3.327 Taxpayer's Bond Or Other Security
Rule 3.328 Optional Reporting Methods for Grocers and Other Vendors
Rule 3.329 Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones
Rule 3.330 Data Processing Services
Rule 3.331 Transfers of Common Interests in Tangible Personal Property; Intercorporate Services
Rule 3.332 Drilling Equipment
Rule 3.333 Security Services
Rule 3.334 Local Sales and Use Taxes
Rule 3.335 Property Used in A Qualifying Data Center Or Qualifying Large Data Center Project; Temporary Sales Tax Exemption
Rule 3.336 Currency, Certain Coins, and Gold, Silver, and Platinum Bullion
Rule 3.337 Gratuities
Rule 3.338 Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers
Rule 3.339 Statute of Limitations
Rule 3.340 Qualified Research
Rule 3.342 Information Services
Rule 3.343 Credit Reporting Services
Rule 3.344 Telecommunications Services
Rule 3.345 Annual Refund Program for Providers of Cable Television, Internet Access, Or Telecommunications Services
Rule 3.346 Use Tax
Rule 3.347 Improvements to Realty
Rule 3.350 Master Recordings and Broadcasts
Rule 3.353 Sales Tax Holiday--certain Emergency Preparation Supplies
Rule 3.354 Debt Collection Services
Rule 3.355 Insurance Services
Rule 3.356 Real Property Service
Rule 3.357 Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (tax Code, 151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429)
Rule 3.358 Maquiladoras
Rule 3.360 Customs Brokers
Rule 3.361 Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation
Rule 3.362 Labor Relating to Increasing Capacity in A Production Unit in A Petrochemical Refinery Or Chemical Plant
Rule 3.364 Services by Employees
Rule 3.365 Sales Tax Holiday--clothing, Shoes and School Supplies
Rule 3.366 Internet Access Services
Rule 3.367 Timber Items (tax Code, 151.3162 and 151.317)
Rule 3.369 Sales Tax Holiday--certain Energy Star Products, Certain Water-conserving Products, and Watersense Products
