Texas Codes

Tex. Tax Code § 171.105 (2026)

Determination Of Gross Receipts From Entire Business For Margin

✓ current as of May 2026

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Sec. 171.105. DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR MARGIN. (a) Subject to Section 171.1055, in apportioning margin, the gross receipts of a taxable entity from its entire business is the sum of the taxable entity's receipts from:

(1) each sale of the taxable entity's tangible personal property;

(2) each service, rental, or royalty; and

(3) other business.

(b) If a taxable entity sells an investment or capital asset, the taxable entity's gross receipts from its entire business for taxable margin includes only the net gain from the sale.

(c) 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, without regard to whether that entity has a nexus with this state for the purpose of taxation.

Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.

Notes of Decisions

Cited in 6 cases (3 in the last 5 years), 2014–2025 · leading case: Hallmark Mktg. Co., Llc v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas, 488 S.W.3d 795 (Tex. 2016).

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Hallmark Mktg. Co., Llc v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas, 488 S.W.3d 795 (Tex. 2016). “105(b) provides that “[ijf a taxable entity sells an investment or capital asset, the taxable entity’s gross'receipts from its entire business for taxable margin includes only the net gain 'from the sale!” Tex. Tax Code § 171.105(b) (emphasis added).”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Am. Airlines, Inc. (Tex. App. 2025). · cites it 4× “33, 34 Tex. Tax Code § 171.105..................”

CITGO Petroleum Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2021). “” Tex. Tax Code § 171.105. However, receipts that are excluded by statute from the taxable entity’s total revenue may not be included in a taxpayer’s gross receipts for calculation of its apportionment factor.”

Conagra Brands, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022). “” Tex. Tax Code § 171.105. However, receipts that are excluded by statute from the taxable entity’s total revenue may not be included in a taxpayer’s gross receipts for calculation of its apportionment factor.”

Hallmark Mktg. Co., LLC v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2014). “” TEX. TAX CODE ANN. § 171.105(b). The ambiguity arises because it is unclear, by examining only the plain language of the statute, what the term “net gain” means.”

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). “19 TEX. TAX CODE § 171.105 . . . . . . . . .”

— Tex. Tax Code § 171.105(b) — 2 cases

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