State and Local Sales and Use Taxes
Rule 3.276 - Surveying ServicesRule 3.280 - AircraftRule 3.281 - Records Required; Information RequiredRule 3.282 - Auditing Taxpayer RecordsRule 3.283 - Bartering Clubs and ExchangesRule 3.284 - Drugs, Medicines, Medical Equipment, and Devices (tax Code §151.313)Rule 3.285 - Resale Certificate; Sales for ResaleRule 3.286 - Seller's and Purchaser's ResponsibilitiesRule 3.287 - Exemption CertificatesRule 3.288 - Direct Payment Procedures and QualificationsRule 3.289 - Alcoholic Beverage ExemptionsRule 3.290 - Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized EquipmentRule 3.291 - ContractorsRule 3.292 - Repair, Remodeling, Maintenance, and Restoration of Tangible Personal PropertyRule 3.293 - Food; Food Products; Meals; Food ServiceRule 3.294 - Rental and Lease of Tangible Personal PropertyRule 3.295 - Natural Gas and ElectricityRule 3.296 - Agriculture, Animal Life, Feed, Seed, Plants, and FertilizerRule 3.297 - Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor VehiclesRule 3.298 - Amusement ServicesRule 3.299 - Newspapers, Magazines, Publishers, Exempt WritingsRule 3.300 - Manufacturing; Custom Manufacturing; Fabricating; Processing (tax Code, §§151.005, 151.007, 151.318, and 151.3181)Rule 3.301 - Promotional Plans, Coupons, Retailer ReimbursementRule 3.302 - Accounting Methods, Credit Sales, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-insRule 3.304 - Morticians and Monument BuildersRule 3.305 - Criminal Offenses and PenaltiesRule 3.306 - Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-built HomesRule 3.308 - Computers--hardware, Computer Programs, Services, and SalesRule 3.310 - Laundry, Cleaning, and Garment ServicesRule 3.311 - Auctioneers, Brokers, and FactorsRule 3.312 - Graphic Arts or Related Occupations; Miscellaneous ActivitiesRule 3.313 - Cable Television Service and Bundle Cable ServiceRule 3.314 - Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, Export Packers, and Stevedoring Materials and SuppliesRule 3.315 - Motor Vehicle Parking and StorageRule 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 SheltersRule 3.317 - Massage Parlors, Escort Services, and Turkish BathsRule 3.318 - Water-related Exemptions (tax Code, §§151.314, 151.315, and 151.355)Rule 3.319 - Prior ContractsRule 3.320 - Texas Emissions Reduction Plan Surcharge; Off-road, Heavy-duty Diesel EquipmentRule 3.321 - Advertising AgenciesRule 3.322 - Exempt OrganizationsRule 3.323 - Imports and ExportsRule 3.324 - Oil, Gas, and Related Well ServiceRule 3.325 - Refunds and Payments Under ProtestRule 3.326 - Carbon Dioxide Capture and SequestrationRule 3.327 - Taxpayer's Bond or Other SecurityRule 3.328 - Optional Reporting Methods for Grocers and Other VendorsRule 3.329 - Enterprise Projects, Enterprise Zones, and Defense Readjustment ZonesRule 3.330 - Data Processing ServicesRule 3.331 - Transfers of Common Interests in Tangible Personal Property; Intercorporate ServicesRule 3.332 - Drilling EquipmentRule 3.333 - Security ServicesRule 3.334 - Local Sales and Use TaxesRule 3.335 - Property Used in a Qualifying Data Center or Qualifying Large Data Center Project; Temporary Sales Tax ExemptionRule 3.336 - Currency, Certain Coins, and Gold, Silver, and Platinum BullionRule 3.337 - GratuitiesRule 3.338 - Multistate Tax Credits and Allowance of Credit for Tax Paid to SuppliersRule 3.339 - Statute of LimitationsRule 3.340 - Qualified ResearchRule 3.342 - Information ServicesRule 3.343 - Credit Reporting ServicesRule 3.344 - Telecommunications ServicesRule 3.345 - Annual Refund Program for Providers of Cable Television, Internet Access, or Telecommunications ServicesRule 3.346 - Use TaxRule 3.347 - Improvements to RealtyRule 3.350 - Master Recordings and BroadcastsRule 3.353 - Sales Tax Holiday--certain Emergency Preparation SuppliesRule 3.354 - Debt Collection ServicesRule 3.355 - Insurance ServicesRule 3.356 - Real Property ServiceRule 3.357 - Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance. (tax Code, §§151.0047, 151.0101, 151.056, 151.058, 151.311, 151.350, 151.429)Rule 3.358 - MaquiladorasRule 3.360 - Customs BrokersRule 3.361 - Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and RevocationRule 3.362 - Labor Relating to Increasing Capacity in a Production Unit in a Petrochemical Refinery or Chemical PlantRule 3.364 - Services by EmployeesRule 3.365 - Sales Tax Holiday--clothing, Shoes and School SuppliesRule 3.366 - Internet Access ServicesRule 3.367 - Timber Items (tax Code, §151.3162 and §151.317)Rule 3.369 - Sales Tax Holiday--certain Energy Star Products, Certain Water-conserving Products, and Watersense Products