Texas § BC.112.006 - TRANSACTION TAXES AND FEES
Full text of Texas The Texas Constitution § BC.112.006 — TRANSACTION TAXES AND FEES, with citation guidance and answers to common questions.
§ BC.112.006. TRANSACTION TAXES AND FEES
TRANSACTION TAXES AND FEES. An out-of-state business entity whose transaction of business in this state is limited to the performance of disaster- or emergency-related work during a disaster response period or an out-of-state employee whose only employment in this state is for the performance of disaster- or emergency-related work during a disaster response period is subject to a transaction tax or fee, including a motor fuels tax, sales or use tax, hotel occupancy tax, and the tax imposed on the rental of a motor vehicle, that is imposed in this state, unless the entity or employee is otherwise exempt from the tax or fee. Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358 ), Sec. 1, eff. June 16, 2015.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § BC.112.006
What does The Texas Constitution § BC.112.006 cover?
Section BC.112.006 ("TRANSACTION TAXES AND FEES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § BC.112.006?
A common citation format is "The Texas Constitution § BC.112.006" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § BC.112.006 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.