Texas § TX.151.308 - ITEMS TAXED BY OTHER LAW
Full text of Texas The Texas Constitution § TX.151.308 — ITEMS TAXED BY OTHER LAW, with citation guidance and answers to common questions.
§ TX.151.308. ITEMS TAXED BY OTHER LAW
ITEMS TAXED BY OTHER LAW. (a) The following are exempted from the taxes imposed by this chapter: (1) oil as taxed by Chapter 202 ; (2) motor fuels and special fuels as defined, taxed, or exempted by Chapter 162 ; (3) cement as taxed by Chapter 181 ; (4) motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152 , other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001 ; (5) mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Subchapter B , Chapter 183 , or the items are taxable by Subchapter B-1 , Chapter 183 ; (6) alcoholic beverages when sold to the holder of a private club registration permit or to the agent or employee of the holder of a private club registration permit if the holder or agent or employee is acting as the agent of the members of the club and if the beverages are to be served on the premises of the club; (7) oil well service as taxed by Subchapter E , Chapter 191 ; and (8) insurance premiums subject to gross premiums taxes. (b) Natural gas is exempted under Subsection (a)(2) only to the extent that the gas is taxed as a motor fuel under Chapter 162 . Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 23, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 21; Acts 1991, 72nd Leg., ch. 524, Sec. 1, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 705, Sec. 13, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 13, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 1263, Sec. 18, eff. Oct. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 6, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182 ), Sec. 1, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 1, eff. January 1, 2014. Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757 ), Sec. 7, eff. September 1, 2015.
Frequently Asked Questions About Texas § TX.151.308
What does The Texas Constitution § TX.151.308 cover?
Section TX.151.308 ("ITEMS TAXED BY OTHER LAW") 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 § TX.151.308?
A common citation format is "The Texas Constitution § TX.151.308" (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 § TX.151.308 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.