Tex. Bus. & Com. Code Section 112.006
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: Section 112.006 — Transaction Taxes and Fees, https://statutes.­capitol.­texas.­gov/Docs/BC/htm/BC.­112.­htm#112.­006 (accessed May 18, 2024).

Accessed:
May 18, 2024

§ 112.006’s source at texas​.gov