Tax Code §151.309

In force on Nov 10, 2026 · this text took effect Jul 01, 1993 · same as today's text

GOVERNMENTAL ENTITIES

A taxable item sold, leased, or rented to, or stored, used, or consumed by, any of the following governmental entities is exempted from the taxes imposed by this chapter: (1) the United States; (2) an unincorporated instrumentality of the United States; (3) a corporation that is an agency or instrumentality of the United States and is wholly owned by the United States or by another corporation wholly owned by the United States; (4) this state; (5) a county, city, special district, or other political subdivision of this state; or (6) a state, or a governmental unit of a state that borders this state, but only to the extent that the other state or governmental unit exempts or does not impose a tax on similar sales of items to this state or a political subdivision of this state.

History: Acts 1981, 67th Leg., p. 1560, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 719, Sec. 1, eff. July 1, 1993.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jul 01, 1993 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

JM-0987 (Nov 30, 1988): Applicability of the limited sales and use tax to public entities
JM-0207: Whether section 151.311 of the Tax Code unconstitu- tionally discriminates against the federal government

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.