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Multistate Tax Alert: Texas Tax Legislation Sales/Use Tax


On June 14, 2013, Texas Governor Rick Perry signed House Bill 800 (“HB800”), House Bill 1133 (“HB1133”), House Bill 1223 (“HB1223”), and House Bill 1712 (“HB1712”) into law. This tax alert summarizes the sales/use tax exemptions for new technology purchases enacted through HB800, HB1133, and HB1223, as well as a new sales/use tax exemption for offshore oil spill response containment property enacted through HB1712. This tax alert also provides a brief overview of additional recent revisions to the sales/use tax signed into law this session. These bills collectively contain several new provisions that impact a variety of industries and taxpayers, as well as changes with potential application to a wider range of taxpayers, such as:

  • New sales/use tax exemption for research and development activities;
  • New sales/use tax exemption for purchases to provide cable television, internet, and telecommunication services;
  • New sales/use tax exemption for data centers; and
  • New sales/use tax exemption for purchases of offshore oil spill containment property.

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