Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.0241: PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
SUBCHAPTER B. ADMINISTRATION AND RECORDS

(a) In this section, "disaster- or emergency-related work," "disaster response period," and "out-of-state business entity" have the meanings assigned by Section 112.003, Business & Commerce Code.

(b) An out-of-state business entity is not engaged in business in this state for purposes of Sections 151.107 and 151.403 or any other provision of this chapter applicable to a person engaged in business in this state if the entity's physical presence in this state is solely from the entity's performance of disaster- or emergency-related work during a disaster response period.

Added by Acts 2015, 84th Leg., R.S., Ch. 559 (H.B. 2358), Sec. 2(a), eff. June 16, 2015.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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