Tex. Tax Code § 151.337
This is the official text of Tex. Tax Code § 151.337, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.337. SALES BY OR TO INDIAN TRIBES.
Official statutory text
(a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter.
(b) A taxable item sold, leased, or rented by a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter if the item is:
(1) made by a member of the Indian tribe;
(2) a cultural artifact of the Indian tribe; and
(3) sold at a location within the boundaries of a reservation or of trust land held by such an Indian tribe.
(c) The storage, use, or consumption of a taxable item acquired in a transaction exempted by Subsection (b) of this section is exempted from the use tax imposed by Subchapter D of this chapter until the item is resold or subsequently transferred.
(b) A taxable item sold, leased, or rented by a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter if the item is:
(1) made by a member of the Indian tribe;
(2) a cultural artifact of the Indian tribe; and
(3) sold at a location within the boundaries of a reservation or of trust land held by such an Indian tribe.
(c) The storage, use, or consumption of a taxable item acquired in a transaction exempted by Subsection (b) of this section is exempted from the use tax imposed by Subchapter D of this chapter until the item is resold or subsequently transferred.
Status: in_force · Read it on the official government site
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