{"data":{"id":"us-tx/tex.-tax-code-156.101","jurisdiction":"us-tx","citation":"Tex. Tax Code § 156.101","heading":"EXCEPTION--PERMANENT RESIDENT.","body":"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.\nActs 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.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 156. HOTEL OCCUPANCY TAX","SUBCHAPTER C. EXCEPTIONS TO TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm#156.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"596441f56edbd92db41eaaa0cb185db098ed78ce1dd13109ed2629c53ee472e9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-156.053","next":"us-tx/tex.-tax-code-156.102"},"notice":"GroundRules: Original legal text. Not legal advice."}