Tex. Tax Code § 171.105 · Subchapter C. DETERMINATION OF TAXABLE MARGIN; ALLOCATION AND APPORTIONMENT
DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Subject to Section 171.1055, in apportioning margin, the gross receipts of a taxable entity from its entire business is the sum of the taxable entity's receipts from:
(1) each sale of the taxable entity's tangible personal property;
(2) each service, rental, or royalty; and
(3) other business.
(b) If a taxable entity sells an investment or capital asset, the taxable entity's gross receipts from its entire business for taxable margin includes only the net gain from the sale.
(c) A combined group shall include in its gross receipts computed under Subsection (a) the gross receipts of each taxable entity that is a member of the combined group, without regard to whether that entity has a nexus with this state for the purpose of taxation.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm
- Text hash
- sha256 a425a97b8a439a9d897e9d673e12a8423fd1e68cea77513e6fe0ebfab35fc8a7
- 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.
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 171.105. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 171.1014COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS.Printed as Sections 171.103, 171.105, and 171.1055
- Tex. Tax Code § 171.1055EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT.Printed as Section 171.105
- Tex. Tax Code § 171.106APPORTIONMENT OF MARGIN TO THIS STATE.Printed as Section 171.105
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.