{"data":{"id":"us-tx/tex.-government-code-475.0102","jurisdiction":"us-tx","citation":"Tex. Government Code § 475.0102","heading":"TAX EXEMPTIONS FOR CERTAIN COMMITTEES.","body":"A local organizing committee that is exempt from paying federal income tax under Section 501(c), Internal Revenue Code of 1986, is exempt from:\n(1) the sales, excise, and use taxes imposed under Chapter 151, Tax Code;\n(2) taxes on the sale, rental, and use of a motor vehicle imposed under Chapter 152, Tax Code;\n(3) the hotel occupancy tax imposed under Chapter 156, Tax Code; and\n(4) the franchise tax imposed under Chapter 171, Tax Code.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.","path":["GOVERNMENT CODE","TITLE 4. EXECUTIVE BRANCH","SUBTITLE E-1. EVENT REIMBURSEMENT PROGRAMS","CHAPTER 475. GENERAL PROVISIONS","SUBCHAPTER C. LOCAL ORGANIZING COMMITTEES"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.475.htm#475.0102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"a772ca9a41a1578b7e863b652fa4cc2006afa0a49dc3382a2a64dc3184bdd469","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-475.0101","next":"us-tx/tex.-government-code-475.0103"},"notice":"GroundRules: Original legal text. Not legal advice."}