{"data":{"id":"us-tx/tex.-tax-code-151.315","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.315","heading":"WATER.","body":"Water is exempted from the taxes imposed by this chapter.\nActs 1981, 67th Leg., p. 1563, 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 H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.315","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"89ed1c8c57bc712da84348bc22acb9710aa66aaa6bc8e40ecaaa98d76ab1e413","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.3141","next":"us-tx/tex.-tax-code-151.316"},"notice":"GroundRules: Original legal text. Not legal advice."}