Tex. Tax Code § 151.309 · Subchapter H. EXEMPTIONS
GOVERNMENTAL ENTITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following governmental entities is exempted from the taxes imposed by this chapter:
(1) the United States;
(2) an unincorporated instrumentality of the United States;
(3) a corporation that is an agency or instrumentality of the United States and is wholly owned by the United States or by another corporation wholly owned by the United States;
(4) this state;
(5) a county, city, special district, or other political subdivision of this state; or
(6) a state, or a governmental unit of a state that borders this state, but only to the extent that the other state or governmental unit exempts or does not impose a tax on similar sales of items to this state or a political subdivision of this state.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 719, Sec. 1, eff. July 1, 1993.
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 9322dbc57a43a59b890c88a04f21377f5680e632949501bf709f264d4025f81d
- 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
Cited by 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.309. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.006"SALE FOR RESALE."Printed as Section 151.309 or 151.310
- Tex. Tax Code § 151.154RESALE CERTIFICATE: LIABILITY OF PURCHASER.Printed as Section 151.309 or 151.310(a)(1)
- Tex. Tax Code § 151.155EXEMPTION CERTIFICATE.Printed as Section 151.309 or 151.310(a)(1)
- Tex. Tax Code § 151.311TAXABLE ITEMS INCORPORATED INTO OR USED FOR IMPROVEMENT OF REALTY OF AN EXEMPT ENTITY.Printed as Section 151.309 or 151.310
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.