{"data":{"id":"us-tx/tex.-tax-code-322.110","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.110","heading":"TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES.","body":"(a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from the tax imposed under this chapter by a taxing entity created under Chapter 453, Transportation Code, if the items are used:\n(1) for the performance of a written contract entered into before the date the tax takes effect in the taxing entity, if the contract is not subject to change or modification by reason of the tax; or\n(2) pursuant to an obligation of a bid or bids submitted before the date the tax takes effect in the taxing entity, if the bid or bids may not be withdrawn, modified, or changed by reason of the tax.\n(b) The exemptions provided by this section have no effect after three years from the date the tax takes effect in the taxing entity.\nAdded by Acts 1989, 71st Leg., ch. 2, Sec. 14.19(a), eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.269, eff. Sept. 1, 1997.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.110","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"39e682605edad5c0f3f26e602ced883e2396ee8cacf9b55fc3362f25d497487e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.109","next":"us-tx/tex.-tax-code-322.201"},"notice":"GroundRules: Original legal text. Not legal advice."}