Subchapter O - STATE AND LOCAL SALES AND USE TAXES

Section 3.276 - Surveying Services
Section 3.280 - Aircraft
Section 3.281 - Records Required; Information Required
Section 3.282 - Auditing Taxpayer Records
Section 3.283 - Bartering Clubs and Exchanges
Section 3.284 - Drugs, Medicines, Medical Equipment, and Devices (Tax Code Section151.313)
Section 3.285 - Resale Certificate; Sales for Resale
Section 3.286 - Seller's and Purchaser's Responsibilities
Section 3.287 - Exemption Certificates
Section 3.288 - Direct Payment Procedures and Qualifications
Section 3.289 - Alcoholic Beverage Exemptions
Section 3.290 - Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment
Section 3.291 - Contractors
Section 3.292 - Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property
Section 3.293 - Food; Food Products; Meals; Food Service
Section 3.294 - Rental and Lease of Tangible Personal Property
Section 3.295 - Natural Gas and Electricity
Section 3.296 - Agriculture, Animal Life, Feed, Seed, Plants, and Fertilizer
Section 3.297 - Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles
Section 3.298 - Amusement Services
Section 3.299 - Newspapers, Magazines, Publishers, Exempt Writings
Section 3.300 - Manufacturing; Custom Manufacturing; Fabricating; Processing (Tax Code, Sections 151.005, 151.007, 151.318, and 151.3181)
Section 3.301 - Promotional Plans, Coupons, Retailer Reimbursement
Section 3.302 - Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
Section 3.303 - Transportation and Delivery Charges
Section 3.304 - Morticians and Monument Builders
Section 3.305 - Criminal Offenses and Penalties
Section 3.306 - Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes
Section 3.307 - Florists
Section 3.308 - Computers-Hardware, Computer Programs, Services, and Sales
Section 3.310 - Laundry, Cleaning, and Garment Services
Section 3.311 - Auctioneers, Brokers, and Factors
Section 3.312 - Graphic Arts or Related Occupations; Miscellaneous Activities
Section 3.313 - Cable Television Service and Bundle Cable Service
Section 3.314 - Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and Supplies
Section 3.315 - Motor Vehicle Parking and Storage
Section 3.316 - Occasional Sales; Transfers Without Change in Ownership; Sales by Senior Citizens' Organizations; Sales by University and College Student Organizations; and Sales by Nonprofit Animal Shelters
Section 3.317 - Massage Parlors, Escort Services, and Turkish Baths
Section 3.318 - Water-Related Exemptions (Tax Code, Sections 151.314, 151.315, and 151.355)
Section 3.319 - Prior Contracts
Section 3.320 - Texas Emissions Reduction Plan Surcharge; Off-Road, Heavy-Duty Diesel Equipment
Section 3.321 - Advertising Agencies
Section 3.322 - Exempt Organizations
Section 3.323 - Imports and Exports
Section 3.324 - Oil, Gas, and Related Well Service
Section 3.325 - Refunds and Payments Under Protest
Section 3.326 - Carbon Dioxide Capture and Sequestration
Section 3.327 - Taxpayer's Bond or Other Security
Section 3.328 - Optional Reporting Methods for Grocers and Other Vendors
Section 3.329 - Enterprise Projects, Enterprise Zones, and Defense Readjustment Zones
Section 3.330 - Data Processing Services
Section 3.331 - Transfers of Common Interests in Tangible Personal Property; Intercorporate Services
Section 3.332 - Drilling Equipment
Section 3.333 - Security Services
Section 3.334 - Local Sales and Use Taxes
Section 3.335 - Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax Exemption
Section 3.336 - Currency, Certain Coins, and Gold, Silver, and Platinum Bullion.
Section 3.337 - Gratuities
Section 3.338 - Multistate Tax Credits and Allowance of Credit for Tax Paid to Suppliers
Section 3.339 - Statute of Limitations
Section 3.340 - Qualified Research
Section 3.342 - Information Services
Section 3.343 - Credit Reporting Services
Section 3.344 - Telecommunications Services
Section 3.345 - Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications Services
Section 3.346 - Use Tax
Section 3.347 - Improvements to Realty
Section 3.350 - Master Recordings and Broadcasts
Section 3.353 - Sales Tax Holiday - Certain Emergency Preparation Supplies
Section 3.354 - Debt Collection Services
Section 3.355 - Insurance Services
Section 3.356 - Real Property Service
Section 3.357 - Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (Tax Code, Sections 151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429)
Section 3.358 - Maquiladoras
Section 3.360 - Customs Brokers
Section 3.361 - Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation
Section 3.362 - Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant
Section 3.364 - Services by Employees
Section 3.365 - Sales Tax Holiday-Clothing, Shoes and School Supplies
Section 3.366 - Internet Access Services
Section 3.367 - Timber Items (Tax Code, Section151.3162and Section 151.317)
Section 3.369 - Sales Tax Holiday-Certain Energy Star Products, Certain Water-Conserving Products, and WaterSense Products