Tex. Gov't Code § 475.0102 · Subchapter C. LOCAL ORGANIZING COMMITTEES
TAX EXEMPTIONS FOR CERTAIN COMMITTEES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A local organizing committee that is exempt from paying federal income tax under Section 501(c), Internal Revenue Code of 1986, is exempt from:
(1) the sales, excise, and use taxes imposed under Chapter 151, Tax Code;
(2) taxes on the sale, rental, and use of a motor vehicle imposed under Chapter 152, Tax Code;
(3) the hotel occupancy tax imposed under Chapter 156, Tax Code; and
(4) the franchise tax imposed under Chapter 171, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.475.htm
- Text hash
- sha256 cc956654849bafe1fc24b36623a2705bc62630004baa49488db4b17e349570d0
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code ch. 151LIMITED SALES, EXCISE, AND USE TAXPrinted as Chapter 151, Tax Code
- Tex. Tax Code ch. 152TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLESPrinted as Chapter 152, Tax Code
- Tex. Tax Code ch. 156HOTEL OCCUPANCY TAXPrinted as Chapter 156, Tax Code
- Tex. Tax Code ch. 171FRANCHISE TAXPrinted as Chapter 171, Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.