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

Tex. Tax Code § 156.101: EXCEPTION--PERMANENT RESIDENT.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 156. HOTEL OCCUPANCY TAX
SUBCHAPTER C. EXCEPTIONS TO TAX

This chapter does not impose a tax on a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.

Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 4, eff. Aug. 26, 1991.

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

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