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Subsection ( f ) is clarified to include poultry farms in the definition of farm or ranch . The transaction did not result in the direct write-off of the assets nor did it represent a permanent decline in the value of those assets . In this proposed amendment we are revising the definition of " beginning date " in accordance with Senate Bill 644 , 74th Legislature . We revised the definition of beginning date and added to the list of corporations that may qualify for provisional franchise tax exemption corporations that have applied for federal tax exemption under 501 ( c ) ( 8 ) , ( 10 ) or ( 19 ) of the Internal Revenue Code . Experience Austin is not a " controlled-circulation " magazine and that advertisers do not receive title to or possession of it ; ( 2 ) the essence of the transaction was not the sale of the magazine , but rather it was the purchase of a non - taxable service - - the message contained in the advertisement . A word of caution - - if a description is omitted , the purchaser and / or seller must pay the tax or prove that the transaction is not taxable . Proposed Amendment to Rule 3.284 - - Drugs , Medicines , Medical Equipment , and Devices Under this proposed amendment , the terms " drugs " and " medicines " include substances that are applied to or consumed by humans or animals either internally or externally for the alleviation of pain or for the diagnosis , cure or prevention of sickness , disease or suffering . Even though not organized for profit and performing services that are often charitable in nature , these organizations do not meet the definition of " charitable " under this provision . In other words , a transaction was dependent on what a particular vendor provided or performed . However , this provision does not apply if you buy insurance from a surplus lines agent . Any " canned descriptions " must include enough detail so that an auditor can determine that a transaction is or is not taxable . Some examples of organizations that do not meet the requirements for exemption under this definition are conventions or associations of churches , evangelistic associations , churches with membership consisting of family members only , missionary organizations and groups who meet for the purpose of holding prayer meetings , Bible study or revivals .