(three) an enhancement into a producing or processing creation unit in a very petrochemical refinery or chemical plant that provides enhanced ability from the production unit.
(2) the quantity billed for tangible own property returned by a consumer if the entire volume billed is refunded by money or credit score;
(two) "Output device" suggests a bunch of manufacturing and processing devices and ancillary gear that collectively are important to create or develop a physical or chemical modify beginning with the primary processing on the raw material and ending Using the concluded products.
(file) Almost nothing With this area shall be construed to apply to nonresident people whose routines would topic them to the obligation to pay for, collect, or remit a sales or use tax underneath this chapter or Title three of this code within the absence of federal laws.
(two) a publication with the dissemination of news of the common character and of a typical fascination that is certainly printed on newsprint and dispersed to most people free of charge at a daily, weekly, or other short interval.
(1) "Home support service provider" implies the amenities-based mostly provider or reseller with which The client contracts for your provision of cell telecommunications solutions.
(b) A musical concert functionality or other amusement that's not entirely for educational applications will not be exclusively delivered less than Subsection (a)(one) if an entity listed in that subsection contracts using an entity not outlined in that subsection for your provision of the amusement.
(b) Every of the next merchandise is exempted from your tax imposed by this chapter In the event the merchandise is employed by a person who is deaf to allow the individual to function additional independently:
(two) features a agent, agent, salesman, canvasser, or solicitor functioning On this condition under the authority in the retailer or its subsidiary for the purpose of offering or offering or the having of orders to get a taxable item;
(1) the sale is made by somebody less than 19 many years outdated that is a member of a nonprofit Business dedicated to the special goal of instruction or spiritual or Bodily schooling or by a group related to a public or private elementary or secondary university;
Sec. 151.010. TAXABLE ITEM. "Taxable merchandise" signifies tangible particular property and taxable services. Besides as otherwise provided by this chapter, the sale or use of a taxable merchandise in electronic sort instead of on Bodily media would not change the merchandise's tax position.
(p) Somebody suitable for a registration range who, at time of purchasing, leasing, leasing, or if not consuming an product for which the individual could usually assert an exemption to which this section applies, has not received a registration variety in the comptroller should pay out the tax around the item to the vendor at enough time with the transaction.
Sec. 151.002. APPLICABILITY OF DEFINITIONS, And so forth. The definitions along with other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, implement into the events into a sale of a taxable merchandise that is certainly exempted with the taxes imposed by check it out this chapter but that is definitely issue to the taxes imposed by a city underneath Chapter 321 of the code.
(file) In this part, "newspaper" suggests a publication that is certainly printed on newsprint, the normal sales price of which for every copy in excess of a thirty-working day time period won't exceed $3, and that's printed and distributed at a day by day, weekly, or other brief interval with the dissemination of reports of the standard character and of a standard interest.