Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.312 (2026)

Periodicals And Writings Of Religious, Philanthropic, Charitable, Historical, Scientific, And Similar Organizations

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Sec. 151.312. PERIODICALS AND WRITINGS OF RELIGIOUS, PHILANTHROPIC, CHARITABLE, HISTORICAL, SCIENTIFIC, AND SIMILAR ORGANIZATIONS. Periodicals and writings, including those presented on audio tape, videotape, and computer disk, that are published and distributed by a religious, philanthropic, charitable, historical, scientific, or other similar organization that is not operated for profit, but excluding an educational organization, are exempted from the taxes imposed by this chapter.

Acts 1981, 67th Leg., p. 1561, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 231, Sec. 5, eff. Aug. 28, 1989; Acts 1999, 76th Leg., ch. 1467, Sec. 2.17, eff. Oct. 1, 1999.

Notes of Decisions
Cited in 5 cases, 1987–2005 · leading case: Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989).
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Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989). · cites it 7× “" Tex. Tax Code Ann. § 151.312 (1982). The question presented is whether this exemption violates the Establishment Clause or the Free Press Clause of the First Amendment when the State denies a like exemption for other publications.”
Thayer v. South Carolina Tax Comm'n, 413 S.E.2d 810 (S.C. 1992). “In Texas Monthly, the United States Supreme Court held that an exemption granted to periodicals published or distributed by a “religious faith and that consist wholly of writings promulgating the teaching of the faith and books that consist wholly of writings sacred to a…”
Haller v. Com., Dept. of Revenue, 728 A.2d 351 (Pa. 1999). “” Tex. Tax Code Ann § 151.312 (West 1992).”
Wiccan Religious Co-op. of Fla. v. Zingale, 898 So. 2d 134 (Fla. 1st DCA 2005). “Justice Scalia, joined by Chief Justice Rehnquist and Justice Kennedy, dissented, expressing the opinion that the exemption violated neither the establishment clause nor the free press clause, and that the court's decision effectively overruled prior Supreme Court cases based on…”
Bullock v. Texas Monthly, Inc., 731 S.W.2d 160 (Tex. App. 1987). · cites it 2× “Tex. Tax Code Ann. § 151.312 . That section provides: Periodicals that are published or distributed by a religious faith and that consist wholly of writings promulgating the teaching of the faith and books that consist wholly of writings sacred to a religion or religious faith…”
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