Texas § TX.322.110 - TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES
Full text of Texas The Texas Constitution § TX.322.110 — TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES, with citation guidance and answers to common questions.
§ TX.322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES
TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES. (a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from the tax imposed under this chapter by a taxing entity created under Chapter 453 , Transportation Code, if the items are used: (1) for the performance of a written contract entered into before the date the tax takes effect in the taxing entity, if the contract is not subject to change or modification by reason of the tax; or (2) pursuant to an obligation of a bid or bids submitted before the date the tax takes effect in the taxing entity, if the bid or bids may not be withdrawn, modified, or changed by reason of the tax. (b) The exemptions provided by this section have no effect after three years from the date the tax takes effect in the taxing entity. Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.19(a), eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.269, eff. Sept. 1, 1997. SUBCHAPTER C. ADMINISTRATION OF TAXES
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.322.110
What does The Texas Constitution § TX.322.110 cover?
Section TX.322.110 ("TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES") 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.322.110?
A common citation format is "The Texas Constitution § TX.322.110" (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.322.110 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.