Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter B. NATURAL GAS
34 TAC §3.15
(Editor's note: The text of the following section proposed for
repeal will not be published. The section may be examined in the offices of
the Comptroller of Public Accounts or in the Texas Register office, Room 245,
James Earl Rudder Building, 1019 Brazos Street, Austin.)
The Comptroller of Public Accounts proposes a repeal
of §3.15, concerning gas marketing costs. The repeal is necessary because
the entire text of §3.15 was incorporated into the tax code by House
Bill 2425, 78th Legislature, 2003, which amended Tax Code, Chapter 201.
John Heleman, Chief Revenue Estimator, has determined that repeal of the
rule will not result in any fiscal implications to the state or to units of
local government.
Mr. Heleman also has determined the repeal would benefit the public by
clarifying the information available to taxpayers regarding their tax responsibilities.
There would be no anticipated significant economic cost to the public. This
repeal is adopted under Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There are no additional costs
to persons who are required to comply with the repeal.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This repeal is proposed under Tax Code §111.102, which provides
the comptroller with the authority to prescribe, adopt, and enforce rules
relating to the administration and enforcement of the provisions of Tax Code,
Title 2.
The repeal implements Tax Code §201.101.
§3.15.Gas Marketing Costs.
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State on May 31, 2006.
TRD-200602964
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: July 16, 2006
For further information, please call: (512) 475-0387
34 TAC §3.68
The Comptroller of Public Accounts proposes to amend §3.68,
concerning United States and foreign military personnel stationed in Texas.
The amendment updates the members of the North Atlantic Treaty Organization
and provides information on identifying domicile and legal residence.
John Heleman, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years
the rule is in effect, the amendment would benefit the public by clarifying
for motor vehicle dealers their tax responsibilities on sales of motor vehicles
to certain United States and foreign military personnel stationed in Texas..
This rule is adopted under Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code §§152.021, 152.022, and 152.023.
§3.68.United States and Foreign Military Personnel Stationed in Texas.
(a)
North Atlantic Treaty Organization (NATO) foreign military
personnel. [
(1)
Foreign military personnel, their dependents, and
military-employed foreign civilians, if attached to a member of NATO and stationed
in Texas, are
exempt from the motor vehicle sales
or use
tax
on any motor vehicle [
(2)
Non-United States members of the North Atlantic Treaty
Organization as of December 14, 2005 include: Belgium, Bulgaria, Canada, Czech
Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Italy,
Latvia, Lithuania, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania,
Slovakia, Slovenia, Spain, Turkey, and The United Kingdom.
[
(b)
United States military personnel and foreign military personnel
other than NATO personnel. A member of the United States military residing
in Texas on military orders and foreign military personnel, their dependents,
and military employed foreign civilians, other than NATO related personnel
referred to in subsection (a) of this section, are:
(1)
subject to the motor vehicle sales tax on any motor vehicle
purchased in Texas
and not immediately removed from Texas for use exclusively
outside of Texas pursuant to Tax Code, §152.092 and §3.90 (relating
to Motor Vehicles Purchased for Use Outside of Texas)
; and
(2)
subject to the motor vehicle use tax
or the motor
vehicle new resident use tax
on any vehicle purchased outside of Texas
and subsequently brought into
Texas for use in Texas. The domicile and
legal residence for United States military personnel is the person's "home
of record" as designated in their military records
[
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State on June 1, 2006.
TRD-200602996
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: July 16, 2006
For further information, please call: (512) 475-0387
34 TAC §3.292
The Comptroller of Public Accounts proposes an amendment
to §3.292, concerning repair, remodeling, maintenance, and restoration
of tangible personal property. Subsections (b) and (e) are amended to reflect
the new titles of §3.290 and §3.357 referenced. Other changes are
amended for clarity.
John Heleman, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing additional information concerning taxpayer responsibilities.
This rule is adopted under Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This section is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The amendment implements Tax Code, §151.0101.
§3.292.Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property.
(a)
Definitions. The following words and terms, when used in
this section, shall have the following meanings, unless the context clearly
indicates otherwise.
(1)
Commercial vessel--A ship of eight or more tons displacement
that is used exclusively in a commercial enterprise including commercial fishing,
but excludes any ship used for sports fishing or pleasure.
(2)
Extended warranty or service policy--This contract is sold
to the buyer of the product for an additional amount. The provisions of the
contract become effective after the manufacturer's warranty expires.
(3)
Maintenance--All work on operational and functioning tangible
personal property necessary to sustain or support safe, efficient, continuous
operations, or to keep in good working order by preventing the decline, failure,
lapse, or deterioration of tangible personal property.
(4)
Manufacturer's written warranty--A guarantee by the manufacturer
that the product at the time of sale is operable and will remain operable
for specified period of time. The manufacturer's warranty is provided without
additional cost to the buyer.
(5)
Remodel--To modify the style, shape, or form of tangible
personal property belonging to another without causing a loss of its identity
or without causing the item to operate in a new or different manner.
(6)
Repair--To mend or restore to working order or operating
condition tangible personal property that was broken, damaged, worn, defective,
or malfunctioning.
(7)
Repairman--Any person who, under either lump-sum or separated
contracts, restores, repairs, performs maintenance services, or replaces a
component of an inoperable or malfunctioning item.
(8)
Private aircraft--An aircraft that is operated or used
for a purpose other than as a certificated carrier of persons or property
or by a flight school for the purpose of training pilots. Persons repairing
aircraft belonging to or operated by a certificated carrier of persons or
property or flight schools should refer to §3.297 of this title (relating
to Carriers).
(b)
Services to tangible personal property other than aircraft,
commercial vessels, and motor vehicles. Persons who repair, restore, remodel,
or maintain tangible personal property belonging to another are providing
taxable services. Persons who remodel motor vehicles are also covered by this
section. Persons who repair, maintain, or restore private aircraft should
refer to subsection (i) of this section. Persons who repair, maintain, or
restore motor vehicles should refer to §3.290 of this title (relating
to
Motor Vehicle Repair and Maintenance; Accessories and Equipment Added
to Motor Vehicles; Moveable Specialized Equipment
[
(1)
A service provider is a retailer and must obtain a tax
permit and collect sales or use tax on the entire charge for materials, parts,
labor, consumable supplies, equipment, and any charges connected to the repair,
remodeling, restoration, or maintenance service.
(2)
A service provider may issue a resale certificate instead
of paying sales or use tax to the supplier when purchasing materials that
will be transferred to the care, custody, and control of a customer.
(3)
A service provider must collect sales or use tax on services
(labor) under an agreement
that
[
(4)
A service provider may accept an exemption certificate
instead of sales or use tax when performing a taxable service for a customer
exempt from tax or on an item that is exempt from tax
, see subsection
(g) of this section
.
(c)
Consumable supplies and equipment. Sales or use tax must
be paid by the service provider on supplies, tools, and equipment that are
purchased for use in the performance of the repair but that are not transferred
to the care, custody, and control of the customer.
[
(d)
[
(1)
Manufacturer's warranties. No tax is due on parts or labor
furnished by the manufacturer to repair tangible personal property under a
manufacturer's warranty or recall campaign.
(A)
Records must be kept by the service provider
to document
[
(B)
The service provider may purchase parts to be used in repairs
under a manufacturer's warranty or recall tax free by issuing an exemption
certificate to the supplier.
(2)
Extended warranties and service contracts
for
[
(A)
Tax is due on the sale of an extended warranty, service
contract or service policy for the repair or maintenance of tangible personal
property.
(B)
The person who warrants the item and is obligated to perform
services under the terms of the agreement may issue a resale certificate for
parts or service to be used in performing the repair or maintenance services
covered by the contract.
(C)
If the person obligated to perform the services uses a
third-party
[
(D)
The repairman or warrantor performing the service must
collect tax on any charge to the
customer
[
(e)
[
(f)
[
(g)
[
(1)
Labor to repair, remodel, maintain, or restore certain
tangible personal property that, if sold, leased, or rented, at the time of
the performance of the service, would be exempted under Tax Code, Chapter
151, because of the nature of the property, its use, or a combination of its
nature or use is exempted from sales and use taxes.
(2)
The exemption provided in paragraph (1) of this subsection
does not apply to:
(A)
tangible personal property sold by an organization exempted
by Tax Code, Chapter 151;
(B)
tangible personal property exempted from use tax because
sales tax was paid on the purchase;
(C)
tangible personal property acquired tax free in a transaction
qualifying as an occasional sale under Tax Code, §151.304, or as a joint
ownership transfer exempted under Tax Code, §151.306;
(D)
taxable boat or motor defined by Tax Code, §160.001;
(E)
clothing and footwear purchased tax-free during a sales
tax holiday; or
(F)
machinery and equipment used in timber operations.
(h)
[
(1)
Labor to repair, restore, remodel, or maintain tangible
personal property is exempt if:
(A)
the amount of the charge for labor is separately itemized;
and
(B)
the repair is to property damaged within a disaster area
by the condition that caused the area to be declared a disaster area.
(2)
The exemption does not apply to tangible personal property
transferred as part of the repair.
(3)
In this subsection, "disaster area" means:
(A)
an area declared a disaster area by the Governor of Texas
under Government Code, Chapter 418; or
(B)
an area declared a disaster area by the President of the
United States under 42 United States Code, §5141.
(i)
[
(1)
Responsibilities under a lump-sum contract.
(A)
Labor to
maintain,
repair or remodel private
aircraft is not taxable. A person
maintaining,
repairing or remodeling
a private aircraft for a lump-sum price is not a retailer of a taxable item
and may not issue a resale certificate for parts or material used or consumed
in such repair or remodel.
(B)
Under a lump-sum contract, the repairman or remodeler is
the ultimate consumer of consumable supplies, tools, equipment, and all materials
incorporated into the private aircraft. The lump-sum repairman or remodeler
must pay the tax to suppliers at the time of purchase. The repairman will
not collect tax from customers on the lump-sum charge or any portion of the
charge. Under this type of contract, the repairman will pay the tax on materials
even when the property is repaired for an exempt customer.
(C)
A lump-sum repairman may use materials from inventory that
were originally purchased tax free by use of a resale certificate. In those
instances, the repairman incurs a tax liability based upon the purchase price
of the materials and must report and remit the tax to the comptroller.
(2)
Responsibilities under a separated
maintenance,
repair
or remodeling contract. Under a separated [
(3)
Repairing jet turbine aircraft engines. Persons engaged
in overhauling, retrofitting, or repairing jet turbine aircraft engines and
their component parts should refer to §3.300 of this title (relating
to Manufacturing; Custom Manufacturing; Fabricating; Processing).
(4)
Warranties.
(A)
Manufacturer warranties. Manufacturer's warranties are
treated in the same manner as those for tangible personal property (see subsection
(d)
[
(B)
Extended warranties and service contracts. A repairman
performing services under an extended warranty covering a private aircraft
must collect tax on the parts as required under paragraph (2) of this subsection.
[
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State on May 31, 2006.
TRD-200602965
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: July 16, 2006
For further information, please call: (512) 475-0387
34 TAC §3.311
The Comptroller of Public Accounts proposes an amendment
to §3.311, concerning auctioneers, brokers, and factors. Subsection (d)(1)
and (2) is amended to reflect the new title of §3.316 referenced.
John Heleman, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing additional information concerning taxpayer responsibilities.
This rule is adopted under Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The section implements Tax Code, §151.008 and §151.024.
§3.311.Auctioneers, Brokers, and Factors.
(a)
Definitions. The following words and terms, when used in
this section, shall have the following meanings, unless the context indicates
otherwise.
(1)
Auction or auctioning--The sale by an auctioneer of tangible
personal property by competitive bid.
(2)
Auctioneer--A person who owns tangible personal property
or to whom tangible personal property has been consigned and who offers the
tangible personal property for sale at auction.
(3)
Broker--A person who brings other people together to bargain
for the sale or purchase of taxable items. In absence of contractual provisions
to the contrary, a broker:
(A)
may not have possession of property;
(B)
cannot cause title of property to be transferred to a purchaser
without further action on the part of its owner; and
(C)
has disclosed to the purchaser the identity of the broker's
principal.
(4)
Disclosed principal--A principal is considered to be disclosed
if before or at the time of sale the purchaser has been given notice of the
principal's identity.
(5)
Factor--A person who sells taxable items belonging to a
principal on consignment. A factor:
(A)
has possession and control of property;
(B)
can cause title of property to be transferred to a purchaser
without further action on the part of its owner; and
(C)
has not disclosed to the purchaser the identity of the
factor's principal.
(6)
Principal--A person who employs a broker or factor to act
in the principal's behalf in negotiating with a purchaser for the sale of
a taxable item.
(b)
Responsibility of an auctioneer.
(1)
Sales tax is due from the purchaser on the sales price
of taxable items sold at auction.
(2)
An auctioneer is responsible for collecting and remitting
to the comptroller any tax due on the sale of taxable items sold at auction
by the auctioneer.
(3)
An auctioneer who does not receive payment for the item
sold, does not issue a bill of sale or invoice to the purchaser of the item,
and who does not issue a check or other remittance to the owner of the item
sold by the auctioneer is not considered a seller responsible for the collection
of the tax. In this instance, it is the owner's responsibility to collect
and remit the tax.
(4)
An auctioneer should not collect tax on the sale of items
that
[
(5)
Sales tax is not due on a sale of
a
taxable
item
[
(c)
Letter of waiver. A person, who is seeking an auctioneer's
license and requires a letter of waiver as proof no sales tax permit is required,
may request a letter of waiver from the comptroller.
(1)
A request for a letter of waiver from the comptroller as
proof no sales tax permit is required must be in writing and must detail the
basis or reason no sales tax permit is required.
(2)
If the items being auctioned are exempt from sales tax
or if the auctioneer is not considered a seller, a letter of waiver will be
issued.
(3)
A letter of waiver is valid only so long as there is no
change in the fact situation as originally presented to the comptroller.
(d)
Responsibility of a broker.
(1)
Sales tax is due on sales solicited by a broker if the
principal is a seller as defined by [
(2)
Sales tax is not due on sales solicited by a broker if
the principal is not a seller and the sale would otherwise meet the definition
of occasional sale as found in §3.316 of this title (relating to
Occasional Sales; Joint Ownership Transfers; Sales by Senior Citizens' Organizations;
Sales by University and College Student Organizations; and Sales by Nonprofit
Animal Shelters
[
(e)
Responsibility of a factor. Sales tax is due on sales made
by a factor. A factor is required to collect and report tax on all sales.
(f)
Reference. Auctioneers and factors should refer to §3.286
of this title (relating to Seller's and Purchaser's Responsibilities).
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on May 31, 2006.
TRD-200602966
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: July 16, 2006
For further information, please call: (512) 475-0387
34 TAC §3.336
The Comptroller of Public Accounts proposes an amendment
to §3.336, concerning gold, silver, coins, and currency. Subsection (a)
is amended to eliminate obsolete provisions regarding the State Purchasing
and General Services Act, §11.05. Subsection (c) is amended to eliminate
reference to a rule that is obsolete.
John Heleman, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years
the rule is in effect, the public benefit anticipated as a result of enforcing
the rule will be in providing additional information concerning taxpayer responsibilities.
This rule is adopted under Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This section is proposed under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The section implements Tax Code, §151.336.
§3.336.Gold, Silver, Coins, and Currency.
(a)
Sales tax is due on the sale in Texas of gold, silver,
or numismatic coins or gold, silver, or platinum bullion unless sold to a
purchaser in a single transaction in which the total sales price of all the
items sold is $1,000 or more. Sales tax is not due on the sale of official
State of Texas coins produced under the State Purchasing and General Services
Act, §11.05[
(b)
Texas sales tax is due on a sale made by a seller in Texas
when the purchaser takes possession of the item in this state even though
the item may be taken outside the state by the purchaser. Texas sales tax
is due if the Texas seller retains possession of the item in Texas as a service
to the purchaser. The sale of gold or silver bullion within the State of Texas
but which is being held in
a repository
[
(c)
Texas use tax is due on any item
purchased for use
in Texas and
brought into Texas from outside the state. The use tax
is based upon the original purchase price regardless of the item's value at
the time of entry. See §3.346 of this title (relating to Use Tax) [
(d)
Unless exempted as provided by subsection (a) of this section,
sales or use tax is due on the sale of coins and currency when sold above
face value or without a face value. The face value of United States coins
and currency must be subtracted from the sales price before the tax is computed.
Tax must be collected on the total sales price of foreign coins and currency.
The face value of foreign coins and currency may not be subtracted from the
sales price. The exchange of foreign currency at face value is not a taxable
transaction.
(e)
The sales tax exemption on the sale of gold, silver, or
numismatic coins or gold, silver, or platinum bullion in a single transaction
of $1,000 or more does not include jewelry or other items of adornment.
(f)
The purchase of commodity contracts of gold or silver will
not be taxable.
(g)
Persons who use gold, silver, or other precious metals
or diamonds or other precious stones in lieu of currency in acquiring taxable
items for use will be considered to be bartering. Persons who use gold, etc.,
for bartering owe tax based upon the sales price of the taxable item.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on May 31, 2006.
TRD-200602967
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: July 16, 2006
For further information, please call: (512) 475-0387
Subchapter F. MOTOR VEHICLE SALES TAX
Non-United States members of the North Atlantic Treaty Organization
are: Belgium, Canada, Denmark, France, West Germany, Greece, Iceland, Italy,
Luxembourg, Netherlands, Norway, Portugal, Spain, Turkey, and the United Kingdom.
Foreign military personnel, their dependents, and military employed foreign
civilians, if attached to a member of NATO and stationed in Texas, are:
]
which is
]purchased in Texas
or brought
into Texas while stationed in Texas.
[
; and
]
exempt
from the motor vehicle use tax on any motor vehicle purchased outside Texas
and brought into the state either upon initial entry or upon subsequent reentry
while already stationed in Texas.
]
the state
].
Subchapter O. STATE SALES AND USE TAX
Motor Vehicle
Repair and Maintenance
]).
which
] provides that
the customer will furnish the parts and materials required for the repair.
(d)
Responsibilities of remodelers. The responsibilities
of remodelers of tangible personal property are the same as the responsibilities
of persons providing taxable repair services.
]
(e)
] Repairs under warranties.
that show
] that the service and parts were used in repairing
an item under a manufacturer's warranty or recall.
of
] tangible personal property [
with the exception of
]
(
motor vehicles and private aircraft [
(
]see subsection
(i)
[
(j)
](4) of this section).
third party
] repairman to do the work, the repairman
may accept a resale certificate from the warrantor [
of the item instead
of collecting tax on the charges to the warrantor
].
owner
] for
labor or parts not covered by the extended warranty.
(f)
] Contractors and persons who
perform real property repair and remodeling. Persons who build new improvements
to real property, or repair, restore, or remodel residential real property
should refer to §3.291 of this title (relating to Contractors). Persons
who repair or remodel nonresidential real property should refer to §3.357
of this title (relating to
Nonresidential Real Property Repair, Remodeling,
and Restoration; Real Property Maintenance
[
Labor Relating to Nonresidential
Real Property Repair, Remodeling, Restoration, Maintenance, New Construction,
and Residential Property
]).
(g)
] Fabricating or processing.
Persons who fabricate or process tangible personal property for another should
refer to §3.300 of this title (relating to Manufacturing; Custom Manufacturing;
Fabricating; Processing).
(h)
] Services performed on certain
tangible personal property.
(i)
] Exemption for labor to repair
tangible personal property in a disaster area.
(j)
] Responsibilities of repairman
or remodelers of private aircraft.
repair
] contract, the
repairman of a private aircraft is a retailer and may issue a resale certificate
in lieu of tax to suppliers for materials that will be incorporated into the
private aircraft of the customer; the repairman must then collect tax from
the customer on the agreed contract price of the materials, which must not
be less than the amount the repairman paid to suppliers. The repairman must
obtain a tax permit to be able to issue a resale certificate in lieu of tax
when materials are purchased. The repairman may also use materials from inventory
upon which tax was paid to the supplier at the time of purchase. In these
instances, tax will be collected from the customer on the agreed contract
price of the materials as if the materials had been purchased with a resale
certificate; however, the repairman will remit tax to the comptroller only
on the difference between the agreed contract price and the price paid to
the supplier. See §3.338 of this title (relating to Multistate Tax Credits
and Allowance of Credit for Tax Paid to Suppliers). A repairman of private
aircraft is the ultimate consumer of consumable supplies, tools, and equipment
used
that
[
which
] are not incorporated into the private
aircraft being repaired. The repairman must pay tax to suppliers [
of
these items
] at the time of purchase. The repairman may not collect
tax from customers on any charges for these items.
(e)
](1) of this section).
(5)
Maintenance. Tax is not due on the labor
to maintain private aircraft. Refer to paragraphs (1) and (2) of this subsection
for the repairman's responsibilities for tangible personal property used in
maintenance.
]
which
] are exempt from sales tax such as motor vehicles,
real property, or livestock.
items
] when the owner of the item subsequently reclaims
the property at the auction.
the
] Tax Code, §151.008;
and the sale would not otherwise meet the definition of an occasional sale
as found in §3.316 of this title (relating to
Occasional Sales;
Joint Ownership Transfers; Sales by Senior Citizens' Organizations; Sales
by University and College Student Organizations; and Sales by Nonprofit Animal
Shelters
[
Occasional Sales and Other Tax Free Sales
]). The
principal is responsible for collecting and reporting the tax.
Occasional Sales and Other Tax Free Sales
]).
, when sold by a person under contract with the State
Purchasing and General Services Commission
]. Sellers of gold, silver,
platinum, or numismatic coins are required to hold a Texas sales [
or
use
] tax permit and to collect sales tax on all taxable sales within
the state. See §3.286 of this title (relating to Seller's and Purchaser's
Responsibilities).
repositories
]
outside the State of Texas at the time of sale is not subject to the sales
tax.
and §3.340 of this title (relating to Multistate Tax Credits)
].