Texas Government Code 466.004 – Exemption From Taxation
Current as of: 2024 | Check for updates
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(a) A political subdivision of this state may not impose:
(1) a tax on the sale of a ticket;
(2) a tax on the payment of a prize under this chapter; or
(3) an ad valorem tax on tickets.
(b) The receipts from the sale, use, or other consumption of a ticket are exempt from taxation under Chapter 151, Tax Code.
