Tex. Gov't Code § 466.004

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 466.004 - Exemption From Taxation

(a) A political subdivision of this state may not impose:

(1) a tax on the sale of a ticket;

(2) a tax on the payment of a prize under this chapter; or

(3) an ad valorem tax on tickets.

(b) The receipts from the sale, use, or other consumption of a ticket are exempt from taxation under Chapter 151, Tax Code.

Tex. Gov't. Code § 466.004

Added by Acts 1993, 73rd Leg., ch. 107, Sec. 4.03(b), eff. 8/30/1993.