Tex.
Tax Code Section 151.308
Items Taxed by Other Law
(a)
The following are exempted from the taxes imposed by this chapter:(1)
oil as taxed by Chapter 202 (Oil Production Tax);(2)
motor fuels and special fuels as defined, taxed, or exempted by Chapter 162 (Motor Fuel Taxes);(3)
cement as taxed by Chapter 181 (Cement Production Tax);(4)
motor vehicles, trailers, and semitrailers as defined, taxed, or exempted by Chapter 152 (Taxes on Sale, Rental, and Use of Motor Vehicles), other than a mobile office or an oilfield portable unit, as those terms are defined by Section 152.001 (Definitions);(5)
mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items if the receipts are taxable by Subchapter B (Tax Imposed on Gross Receipts of Permittee from Mixed Beverages), Chapter 183 (Mixed Beverage Taxes), or the items are taxable by Subchapter B-1 (Tax Imposed on Sales of Mixed Beverages and Related Items), Chapter 183 (Mixed Beverage Taxes);(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 (Definition), Chapter 191 (Miscellaneous Occupation Taxes); 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 (Motor Fuel Taxes).
Source:
Section 151.308 — Items Taxed by Other Law, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.308
(accessed Apr. 20, 2024).