Business Personal Property
As authorized by §11.01 of the Texas Property Tax Code, all real and tangible personal property that the state of Texas has to tax is taxable unless exempt by law. Tangible personal property that is operated or located exclusively outside this state during the year preceding the tax year and on January 1 of the tax year is not taxable in this state. Except as provided by §11.01 (b) of the Texas Property Tax Code, intangible personal property is not taxable. Intangible property governed by Article 4.01, Insurance Code, or by Section 89.003, Finance Code, is taxable as provided by law, unless exempt by law, if this state has jurisdiction to tax those intangibles. This state has jurisdiction to tax intangible personal property if the property is either owned by a resident of this state; or located in this state for business purposes.
This state has jurisdiction to tax tangible personal property if the property is:
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