Sec. 171.103. DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN THIS STATE FOR MARGIN. (a) Subject to Section 171.1055, in apportioning margin, the gross receipts of a taxable entity from its business done in this state is the sum of the taxable entity's receipts from:
(1) each sale of tangible personal property if the property is delivered or shipped to a buyer in this state regardless of the FOB point or another condition of the sale;
(2) each service performed in this state, except that receipts derived from servicing loans secured by real property are in this state if the real property is located in this state;
(3) each rental of property situated in this state;
(4) the use of a patent, copyright, trademark, franchise, or license in this state;
(5) each sale of real property located in this state, including royalties from oil, gas, or other mineral interests; and
(6) other business done in this state.
(b) A combined group shall include in its gross receipts computed under Subsection (a) the gross receipts of each taxable entity that is a member of the combined group and that has a nexus with this state for the purpose of taxation.
(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014.
Acts 1981, 67th Leg., p. 1697, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 15, Sec. 1, eff. Oct. 2, 1984; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.06, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1185, Sec. 5, eff. Jan. 1, 1998.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 20, eff. January 1, 2008.
Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 15, eff. January 1, 2014.
Notes of Decisions
Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App.—Austin 2008).
· cites it 8× “Laws 134 , 156 (codified as amended at Tex. Tax Code Ann. § 171.103 (4)); Act of May 27, 1993, 73rd Leg.”
Upjohn Co. v. Rylander, 38 S.W.3d 600 (Tex. App.—Austin 2000).
· cites it 2× “See Tex.Tax Code Ann. §§ 171.103, .105, .112 (West 1992 & Supp.”
Westcott Commc'ns, Inc. v. Strayhorn, 104 S.W.3d 141 (Tex. App.—Austin 2003).
· cites it 2× “Compare Tex. Tax Code Ann. § 171.103 (1) (“each sale of tangible personal property shipped from this state to a purchaser in another state” in which the seller is subject to taxation does not constitute gross receipts of a corporation from its business done in the state), with…”
Sharp v. House of Lloyd, Inc., 815 S.W.2d 245 (Tex. 1991).
“Tex.Tax Code § 171.103. Between September 1, 1959 and April 30, 1970, the statute provided: For purposes of this Article, the term “gross receipts from its business” shall include: (a) Sales of tangible personal property located within Texas at the time of the receipt of or…”
Bullock v. Marathon Oil Co., 798 S.W.2d 353 (Tex. App.—Austin 1990).
· cites it 2× “Appellants argue that Tex. Tax Code Ann. §§ 171.103 and 171.105 (1982 and Supp.”
Nabisco, Inc. v. Rylander, 992 S.W.2d 678 (Tex. App.—Austin 1999).
· cites it 3× “Tex. Tax Code Ann. §§ 171.103 , .105, .112 (West 1992); see also Bullock v.”
First State Bank of Dumas v. Sharp, 863 S.W.2d 81 (Tex. App.—Austin 1993).
“, Tex.Tax Code Ann. § 171.103 (West 1992) (determination of gross receipts from business done in this State for taxable capital); Id.”
Lockheed Martin Corp. v. Hegar, 550 S.W.3d 855 (Tex. App.—Austin 2018).
“103(a)(1) (generally prescribing that "in apportioning margin, the gross receipts of a taxable entity from its business done in the state is the sum of the taxable entity's receipts from: ... each sale of tangible personal property if the property is delivered or shipped to a…”
Nustar Energy, L.P. v. Kelly Hancock, 731 S.W.3d 288 (Tex. 2026).
· cites it 8× “, TEX. TAX CODE § 171.103 (utilizing a single-factor apportionment formula focusing on gross receipts from doing business in Texas with sourcing rules for six categories of gross receipts without a throwback rule).”
Tex. Tax Code § 171.103(1): 1 case
Upjohn Co. v. Rylander, 38 S.W.3d 600 (Tex. App.—Austin 2000).
“See Tex.Tax Code Ann. §§ 171.103, .105, .112 (West 1992 & Supp.”
Tex. Tax Code § 171.103(4): 1 case
Tex. Tax Code § 171.103(5): 1 case
Tex. Tax Code § 171.103(a): 3 cases
Nustar Energy, L.P. v. Kelly Hancock, 731 S.W.3d 288 (Tex. 2026).
“, TEX. TAX CODE § 171.103 (utilizing a single-factor apportionment formula focusing on gross receipts from doing business in Texas with sourcing rules for six categories of gross receipts without a throwback rule).”
Tex. Tax Code § 171.103(a)(1): 6 cases
Lockheed Martin Corp. v. Hegar, 550 S.W.3d 855 (Tex. App.—Austin 2018).
“103(a)(1) (generally prescribing that "in apportioning margin, the gross receipts of a taxable entity from its business done in the state is the sum of the taxable entity's receipts from: ... each sale of tangible personal property if the property is delivered or shipped to a…”
Nustar Energy, L.P. v. Kelly Hancock, 731 S.W.3d 288 (Tex. 2026).
“, TEX. TAX CODE § 171.103 (utilizing a single-factor apportionment formula focusing on gross receipts from doing business in Texas with sourcing rules for six categories of gross receipts without a throwback rule).”
Tex. Tax Code § 171.103(a)(2): 5 cases
Tex. Tax Code § 171.103(a)(4): 2 cases
Nustar Energy, L.P. v. Kelly Hancock, 731 S.W.3d 288 (Tex. 2026).
“, TEX. TAX CODE § 171.103 (utilizing a single-factor apportionment formula focusing on gross receipts from doing business in Texas with sourcing rules for six categories of gross receipts without a throwback rule).”
Tex. Tax Code § 171.103(a)(6): 1 case
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