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Under the taxable capital component , a corporation is considered subject to taxation in another state even if it has a minimal presence in that state . Bait is not feed for animals held for sale in the regular course of business because feed furnishes something essential to the growth , sustenance or maintenance of an animal . The first one was that when I read it , with my biology degree , I had trouble reading some of it . Liquefied gas interstate truckers that are registered under a multistate tax agreement and that maintain bulk storage of liquefied gas for delivery into motor vehicles described under the definition of " interstate trucker " in the [ [ section ] ] 153.001 , must secure a separate liquefied gas dealer 's permit . The organization must be able to provide evidence of an established congregation showing that there is an organized group of people regularly attending these services . Purchasing groups purchase liability insurance on a group basis to cover their similar or related liability exposures . The fee is not assessed when the fuel is destined for delivery to another bulk facility , an electrical generating plant , a common carrier railroad for its exclusive use , or is to be exported from the state . This exempt group of " off-road " tires does not include tires used on agricultural equipment . Chapter 26 , to increase the fees imposed on petroleum products withdrawn from a bulk facility and delivered into a cargo tank or barge or imported into this state in a cargo tank or barge for delivery to another location . A religious organization is a nonprofit organization that is an organized group of people regularly meeting for the primary purpose of holding , conducting and sponsoring religious worship services , according to the rites of their sect .