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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
Back
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