Tex. Tax Code § 156.104 · Subchapter C. EXCEPTIONS TO TAX
EXEMPTION CERTIFICATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The right to use or possess a room or space in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, a properly completed exemption certificate stating that the guest is qualified for an exemption under Section 156.102 or 156.103. An exemption certificate must be supported by the documentation required under rules adopted by the comptroller.
(b) The comptroller shall produce and maintain a list of entities that have been provided a letter of exemption from the state hotel occupancy tax under Section 156.102. The comptroller shall make the list available on the comptroller's Internet website.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 209, Sec. 30, eff. Oct. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm
- Text hash
- sha256 c944c8ac819740ca555d53be1e9e1b72f658d1cf5a0aad2d0541910350a11389
- 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
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