# Tex. Tax Code § 151.003

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.003

## Section

- **Citation:** Tex. Tax Code § 151.003
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 151 / Section 151.003

## Text

Sec. 151.003. "BUSINESS". "Business" means an activity of or caused by a person for the purpose of a direct or indirect gain, benefit, or advantage.

## Nearby sections

- [Tex. Tax Code § 151.001 § 151.001. SHORT TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.001.md)
- [Tex. Tax Code § 151.002 § 151.002. APPLICABILITY OF DEFINITIONS, ETC.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.002.md)
- [Tex. Tax Code § 151.003 § 151.003.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.003.md)
- [Tex. Tax Code § 151.004 § 151.004.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.004.md)
- [Tex. Tax Code § 151.005 § 151.005.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.005.md)
- [Tex. Tax Code § 151.006 § 151.006.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.006.md)
- [Tex. Tax Code § 151.007 § 151.007.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.007.md)
- [Tex. Tax Code § 151.008 § 151.008.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.008.md)
- [Tex. Tax Code § 151.009 § 151.009.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.009.md)
- [Tex. Tax Code § 151.010 § 151.010. TAXABLE ITEM.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.010.md)
- [Tex. Tax Code § 151.011 § 151.011.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.011.md)
- [Tex. Tax Code § 151.012 § 151.012. EFFECTIVE DATE OF TAX RATE CHANGES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.012.md)
- [Tex. Tax Code § 151.021 § 151.021. EMPLOYEES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.021.md)
- [Tex. Tax Code § 151.022 § 151.022. RETROACTIVE EFFECT OF RULES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.022.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.003. Check the current official text before relying on it. Not legal advice.