{"data":{"id":"us-tx/tex.-tax-code-151.003","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.003","heading":"\"BUSINESS\".","body":"\"Business\" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage.\nActs 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"67672b72e46cb9790275d699906a9f885540bb59823791d1d12c180d9376c97d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.0028","next":"us-tx/tex.-tax-code-151.0031"},"notice":"GroundRules: Original legal text. Not legal advice."}