Texas Codes

Tex. Tax Code § 171.006 (2026)

Adjustment Of Eligibility For No Tax Due, Discounts, And Compensation Deduction

✓ current as of May 2026

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Sec. 171.006. ADJUSTMENT OF ELIGIBILITY FOR NO TAX DUE, DISCOUNTS, AND COMPENSATION DEDUCTION. (a) In this section, "consumer price index" means the average over a state fiscal biennium of the Consumer Price Index for All Urban Consumers (CPI-U), U.S. City Average, published monthly by the United States Bureau of Labor Statistics, or its successor in function.

(b) Beginning in 2010, on January 1 of each even-numbered year, the amounts prescribed by Sections 171.002(d)(2) and 171.1013(c) are increased or decreased by an amount equal to the amount prescribed by those sections on December 31 of the preceding year multiplied by the percentage increase or decrease during the preceding state fiscal biennium in the consumer price index and rounded to the nearest $10,000.

(c) The amounts determined under Subsection (b) apply to a report originally due on or after the date the determination is made.

(d) The comptroller shall make the determination required by this section and may adopt rules related to making that determination.

(e) A determination by the comptroller under this section is final and may not be appealed.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 2, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 9, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 10, eff. January 1, 2008.

Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 3, eff. January 1, 2014.

SUBCHAPTER B. EXEMPTIONS

Notes of Decisions

Cited in 3 cases, 2015–2020 · leading case: Graphic Packaging Corp. v. Hegar, 538 S.W.3d 89 (Tex. 2017).

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Graphic Packaging Corp. v. Hegar, 538 S.W.3d 89 (Tex. 2017). “See TEX. TAX CODE § 171.006(a) (providing a gross-receipts fraction for apportioning a taxpayer's margin); see also id.”

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 2× “17,21,23 Tex. Tax Code § 171.006 .................”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of Texas v. J.D. Fields & Co., Inc. (Tex. App. 2020). “, Tex. Tax Code § 171.006(e) (“A determination by the comptroller under this section is final and may not be appealed.”

— Tex. Tax Code § 171.006(a) — 1 case

Graphic Packaging Corp. v. Hegar, 538 S.W.3d 89 (Tex. 2017). “See TEX. TAX CODE § 171.006(a) (providing a gross-receipts fraction for apportioning a taxpayer's margin); see also id.”

— Tex. Tax Code § 171.006(e) — 1 case

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