Texas § TX.171.105 - DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN
Full text of Texas The Texas Constitution § TX.171.105 — DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN, with citation guidance and answers to common questions.
§ TX.171.105. DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN
DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN. (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. 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: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.105
What does The Texas Constitution § TX.171.105 cover?
Section TX.171.105 ("DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN") 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.171.105?
A common citation format is "The Texas Constitution § TX.171.105" (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.171.105 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.