Section 475.0102. Tax Exemptions for Certain Committees

TX Govt Code § 475.0102 (2019) (N/A)
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Text of section effective on April 01, 2021

Sec. 475.0102. TAX EXEMPTIONS FOR CERTAIN COMMITTEES. A local organizing committee that is exempt from paying federal income tax under Section 501(c), Internal Revenue Code of 1986, is exempt from:

(1) the sales, excise, and use taxes imposed under Chapter 151, Tax Code;

(2) taxes on the sale, rental, and use of a motor vehicle imposed under Chapter 152, Tax Code;

(3) the hotel occupancy tax imposed under Chapter 156, Tax Code; and

(4) the franchise tax imposed under Chapter 171, Tax Code.

Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.