Tex. Tax Code § 171.088
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
An entity that is not a corporation but that, because of its activities, would qualify for a specific exemption under this subchapter if it were a corporation, qualifies for the exemption and is exempt from the tax in the same manner and under the same conditions as a corporation.
Tex. Tax Code § 171.088