Tex. Tax Code § 151.331
This is the official text of Tex. Tax Code § 151.331, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES.
Official statutory text
(a) Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter.
(b) Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.
(b) Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.
Status: in_force · Read it on the official government site
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