Tex. Tax Code § 151.308 · Subchapter H. EXEMPTIONS
ITEMS TAXED BY OTHER LAW.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The following are exempted from the taxes imposed by this chapter:
(1) oil as taxed by Chapter 202;
(2) motor fuels and special fuels as defined, taxed, or exempted by Chapter 162;
(3) cement as taxed by Chapter 181;
(4) motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152, other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001;
(5) mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Subchapter B, Chapter 183, or the items are taxable by Subchapter B-1, Chapter 183;
(6) alcoholic beverages when sold to the holder of a private club registration permit or to the agent or employee of the holder of a private club registration permit if the holder or agent or employee is acting as the agent of the members of the club and if the beverages are to be served on the premises of the club;
(7) oil well service as taxed by Subchapter E, Chapter 191; and
(8) insurance premiums subject to gross premiums taxes.
(b) Natural gas is exempted under Subsection (a)(2) only to the extent that the gas is taxed as a motor fuel under Chapter 162.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 23, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 21; Acts 1991, 72nd Leg., ch. 524, Sec. 1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, Sec. 13, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 13, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 1263, Sec. 18, eff. Oct. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 6, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 1, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 1, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 7, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 3c40e7608983b6c7954559af78d0949194c940ca6b32d4db5704392083652d45
- 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. 152TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLESPrinted as Chapter 152
- Tex. Tax Code § 152.001DEFINITIONS.Printed as Section 152.001
- Tex. Tax Code ch. 162MOTOR FUEL TAXESPrinted as Chapter 162
- Tex. Tax Code ch. 181CEMENT PRODUCTION TAXPrinted as Chapter 181
- Tex. Tax Code ch. 183, subch. BMIXED BEVERAGE GROSS RECEIPTS TAXPrinted as Subchapter B, Chapter 183
- Tex. Tax Code ch. 183, subch. B-1MIXED BEVERAGE SALES TAXPrinted as Subchapter B-1, Chapter 183
- Tex. Tax Code ch. 191, subch. EOIL WELL SERVICEPrinted as Subchapter E, Chapter 191
- Tex. Tax Code ch. 202OIL PRODUCTION TAXPrinted as Chapter 202
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.308. Each shows the citation as that text prints it.
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.