Texas Occupations Code 2021.007 – Fee or Payment in Lieu of Other State Taxes and Fees
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(a) A fee or payment collected by this state under this subtitle is in lieu of any other fee, payment, or tax imposed by this state.
(b) This section does not preclude the application of:
(1) the sales tax or an increase in the sales tax to the sale or purchase of a taxable item by a person licensed under this subtitle; or
(2) the franchise tax to a person licensed under this subtitle.
Terms Used In Texas Occupations Code 2021.007
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005