Tex. Utilities Code § 104.375
This is the official text of Tex. Utilities Code § 104.375, part of Texas’s Utilities Code — regulates utility companies.
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§ 104.375. TAX EXEMPTION.
Official statutory text
(a) The sale or purchase of or revenue derived from services performed in the issuance or transfer of customer rate relief bonds issued under this subchapter is exempt from taxation by this state or a political subdivision of this state.
(b) A gas utility's receipt of customer rate relief charges is exempt from state and local sales and use taxes and utility gross receipts taxes and assessments, and is excluded from revenue for purposes of franchise tax under Section 171.1011, Tax Code.
(b) A gas utility's receipt of customer rate relief charges is exempt from state and local sales and use taxes and utility gross receipts taxes and assessments, and is excluded from revenue for purposes of franchise tax under Section 171.1011, Tax Code.
Status: in_force · Read it on the official government site
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