Texas § 323.209 TRANSITION EXEMPTION.

Texas Statutes

§ 323.209 — TRANSITION EXEMPTION.

Texas § 323.209

Code TXTax Code

This text of Texas § 323.209 (TRANSITION EXEMPTION.) 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. § 323.209 (2026).

Text

Sec. 323.209. TRANSITION EXEMPTION.

(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 by a county under this chapter if the items are used:

(1)for the performance of a written contract entered into before the date the tax takes effect in the county, if the contract is not subject to change or modification by reason of the tax; or

(2)pursuant to an obligation of a bid or bids submitted before the date the tax takes effect in the county, if the bid or bids may not be withdrawn, modified, or changed by reason of the tax.

(b)The exemptions provided by this section have no effect after three years from the date the tax takes effect in the county. SUBCHAPTER D. ADMINISTRATION OF TAXES

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Sec. 323.209. TRANSITION EXEMPTION. (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 by a county under this chapter if the items are used:
(1) for the performance of a written contract entered into before the date the tax takes effect in the county, if the contract is not subject to change or modification by reason of the tax; or
(2) pursuant to an obligation of a bid or bids submitted before the date the tax takes effect in the county, if the bid or bids may not be withdrawn, modified, or changed by reason of the tax.
(b) The exemptions provided by this section have no effect after three years from the date the tax takes effect in the county.
SUBCHAPTER D. ADMINISTRATION OF TAXES