Texas repeals R&D sales and use tax exemption

The repeal of the Texas Tax Code Sec. 151.3182 sales and use tax exemption does not affect tax liability accruing before the effective date of the legislation (January 1, 2026). That liability continues in effect as if Sec. 151.3182 had not been repealed, and the former law is continued in effect for the collection of taxes due and for enforcement of the liability for those taxes.

Source PwC

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