Texas § TX.156.104 - EXEMPTION CERTIFICATE
Full text of Texas The Texas Constitution § TX.156.104 — EXEMPTION CERTIFICATE, with citation guidance and answers to common questions.
§ TX.156.104. EXEMPTION CERTIFICATE
EXEMPTION CERTIFICATE. (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. Added by Acts 2003, 78th Leg., ch. 209, Sec. 30, eff. Oct. 1, 2003. SUBCHAPTER D. REPORTS AND PAYMENTS
Frequently Asked Questions About Texas § TX.156.104
What does The Texas Constitution § TX.156.104 cover?
Section TX.156.104 ("EXEMPTION CERTIFICATE") 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.156.104?
A common citation format is "The Texas Constitution § TX.156.104" (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.156.104 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.