Tex. Tax Code § 151.433 — DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING TEXAS FARM-RAISED OYSTERS

(a) In this section: (1) "Food service establishment" has the meaning assigned by Section 437.001 , Health and Safety Code. (2) "Texas farm-raised oyster" means an oyster cultivated in the waters of this state in accordance with all applicable state and federal regulations. (b) A taxpayer may deduct from the taxpayer's taxable sales for the year, quarter, or month in which the sale is reported the amount determined under Subsection (c) if the taxpayer owns a food service establishment and purchases Texas farm-raised oysters to be prepared and served at the establishment. (c) A taxpayer may deduct from the taxpayer's taxable sales for a year, quarter, or month for each food service establishment for which a permit has been issued to the taxpayer under this chapter the amount equal to $5 for every 100 Texas farm-raised oysters purchased for preparation and service at the food service establishment during the year, quarter, or month, as applicable. (d) The comptroller may require a taxpayer to provide any information the comptroller determines is reasonably necessary to determine the accuracy of the amount deducted by the taxpayer under this section. (e) The comptroller may adopt rules necessary to implement and administer this section. Added by Acts 2025, 89th Leg., R.S., Ch. 626 (H.B. 3486 ), Sec. 1, eff. October 1, 2025.