Texas § 171.1055 EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT.

Texas Statutes

§ 171.1055 — EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT.

Texas § 171.1055

Code TXTax Code

This text of Texas § 171.1055 (EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 171.1055 (2026).

Text

Sec. 171.1055. EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT.

(a)In apportioning margin, receipts excluded from total revenue by a taxable entity under Section 171.1011 may not be included in either the receipts of the taxable entity from its business done in this state as determined under Section 171.103 or the receipts of the taxable entity from its entire business done as determined under Section 171.105 .

(b)In apportioning margin, receipts derived from transactions between individual members of a combined group that are excluded under Section 171.1014 (c)(3) may not be included in the receipts of the taxable entity from its business done in this state as determined under Section 171.103 , except that receipts ultimately derived from the sale of tangible personal property be

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Sec. 171.1055. EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT. (a) In apportioning margin, receipts excluded from total revenue by a taxable entity under Section 171.1011 may not be included in either the receipts of the taxable entity from its business done in this state as determined under Section 171.103 or the receipts of the taxable entity from its entire business done as determined under Section 171.105 .
(b) In apportioning margin, receipts derived from transactions between individual members of a combined group that are excluded under Section 171.1014 (c)(3) may not be included in the receipts of the taxable entity from its business done in this state as determined under Section 171.103 , except that receipts ultimately derived from the sale of tangible personal property between individual members of a combined group where one member party to the transaction does not have nexus in this state shall be included in the receipts of the taxable entity from its business done in this state as determined under Section 171.103 to the extent that the member of the combined group that does not have nexus in this state resells the tangible personal property without substantial modification to a purchaser in this state. "Receipts ultimately derived from the sale" means the amount paid for the tangible personal property by the third party purchaser.
(c) In apportioning margin, receipts derived from transactions between individual members of a combined group that are excluded under Section 171.1014 (c)(3) may not be included in the receipts of the taxable entity from its entire business done as determined under Section 171.105 .

Legislative History

Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928 ), Sec. 21, eff. January 1, 2008.