Section 839.10 - Purpose and Goal(a) The purpose of this subchapter is to establish rules for the Tax Refund Pilot Program in accordance with Texas Tax Code, § 151.4292.(b) The goal of this subchapter is to implement a tax refund pilot program to provide a sales and use tax refund to certain persons who employ apprentices enrolled in a qualifying apprenticeship, as set forth in Texas Tax Code, § 151.4292.40 Tex. Admin. Code § 839.10
Adopted by Texas Register, Volume 47, Number 39, September 30, 2022, TexReg 6467, eff. 10/3/2022