(a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement. The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.Īcts 1981, 67th Leg., p. ![]() ![]() This chapter may be cited as the Limited Sales, Excise, and Use Tax Act.Īcts 1981, 67th Leg., p. LIMITED SALES, EXCISE, AND USE TAXĬHAPTER 151.
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