Local NDT Blogger

Business Management Technology || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Business Management Technology

Scale your business with innovative technology. Cloud ERP, Supply Chain Software, IoT + More. Experts in 6 industries. Learn More.

VistaVu Solutions helps mid-market companies across North America grow confidently with innovative business management solutions. We deliver full lifecycle ERP implementations, transformation projects, and responsive support through our partnerships with SAP Business One, SAP Business ByDesign, Boomi, and Amazon Web Services. Our industry specific expertise, product extensions, and award-winning services help our customers become market leaders.

Scale your business with innovative technology. Cloud ERP, Supply Chain Software, IoT + More. Experts in 6 industries. Learn More.

Business Management Technology

Our Facebook Page For Digital Marketing

website: site_url

BKR Baker Hughes Company Stock Quote || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

BKR Baker Hughes Company Stock Quote

Stock screener for investors and traders, financial visualizations.

Nov-14-22 03:35PM
Nov-11-22 01:13PM
01:10PM
Nov-04-22 02:56PM

American City Business Journals

01:15PM
10:30AM Loading…
Nov-02-22 10:30AM
08:15AM
Oct-28-22 01:48PM
01:16PM
05:01AM
Oct-27-22 04:48PM
04:15PM
Oct-26-22 02:10PM
01:07PM
10:45AM
11:09AM Loading…
Oct-25-22 11:09AM
Oct-23-22 09:00AM
Oct-21-22 04:01PM

Investor’s Business Daily

01:10PM
12:04PM
Oct-19-22 03:35PM

The Wall Street Journal +6.08%

02:10PM

American City Business Journals

12:00PM
09:53AM
09:50AM
09:24AM
09:07AM
08:54AM
08:47AM
07:21AM
07:12AM Loading…
07:12AM
07:00AM
06:46AM
Oct-18-22 08:59AM
07:01AM
Oct-17-22 10:40AM
Oct-14-22 01:12PM
05:02AM
Oct-12-22 07:00PM
10:00AM
Oct-06-22 08:05AM
Oct-05-22 09:30AM
Oct-03-22 10:10PM
10:00AM
Sep-30-22 01:35PM
01:08PM
10:15AM
Sep-29-22 10:14AM
Sep-28-22 11:25AM
08:45AM
Sep-27-22 08:13AM
Sep-26-22 12:35PM
09:18AM
Sep-23-22 04:48PM

Yahoo Finance Video -5.40%

01:12PM
Sep-21-22 04:35PM
12:36PM
Sep-20-22 09:31AM
Sep-19-22 05:33AM
Sep-18-22 05:14AM
Sep-16-22 01:06PM
08:00AM
Sep-13-22 03:15PM
01:09PM
Sep-10-22 11:10PM
Sep-09-22 05:56PM
03:49PM
01:13PM
01:00PM
Sep-07-22 08:05AM
Sep-06-22 02:12PM

American City Business Journals

08:31AM
08:26AM
08:15AM
08:00AM
Sep-05-22 10:23AM
09:02AM
Sep-02-22 01:15PM
Aug-31-22 06:00PM
Aug-30-22 08:21AM
Aug-29-22 09:11AM
Aug-26-22 09:15AM
Aug-25-22 06:00PM
Aug-24-22 05:54AM
Aug-23-22 09:27AM
05:07AM
Aug-19-22 11:30AM
Aug-18-22 11:10AM
Aug-17-22 03:02PM

American City Business Journals

Aug-16-22 03:44PM
08:15AM
07:00AM
Aug-15-22 06:53PM

American City Business Journals

09:00AM
Aug-11-22 09:27AM
Aug-09-22 08:00AM

Investor’s Business Daily

Aug-08-22 10:00AM
08:30AM
08:00AM
Aug-05-22 11:22PM
Baker Hughes Company provides a portfolio of technologies and services to energy and industrial value chain worldwide. It operates through four segments: Oilfield Services (OFS), Oilfield Equipment (OFE), Turbomachinery & Process Solutions (TPS), and Digital Solutions (DS). The OFS segment offers exploration, drilling, wireline, evaluation, completion, production, and intervention services; and drilling and completions fluids, wireline services, downhole completion tools and systems, wellbore intervention tools and services, pressure pumping systems, oilfield and industrial chemicals, and artificial lift technologies for oil and natural gas, and oilfield service companies. The OFE segment provides subsea and surface wellheads, pressure control and production systems and services, flexible pipe systems for offshore and onshore applications, and life-of-field solutions, including well intervention and decommissioning solutions; and services related to onshore and offshore drilling and production operations. The TPS segment provides equipment and related services for mechanical-drive, compression, and power-generation applications across the oil and gas industry. Its product portfolio includes drivers, compressors, and turnkey solutions; and pumps, valves, and compressed natural gas and small-scale liquefied natural gas solutions. This segment serves upstream, midstream, downstream, onshore, offshore, and industrial customers. The DS segment provides sensor-based process measurements, machine health and condition monitoring, asset strategy and management, control systems, as well as non-destructive testing and inspection, and pipeline integrity solutions. The company was formerly known as Baker Hughes, a GE company and changed its name to Baker Hughes Company in October 2019. Baker Hughes Company is based in Houston, Texas.
Insider Trading Relationship Date Transaction Cost #Shares Value ($) #Shares Total SEC Form 4
Qasem Rami EVP, Digital Solutions Nov 11 Option Exercise 22.98 40,000 919,200 104,523 Nov 14 06:15 PM
Qasem Rami EVP, Digital Solutions Nov 11 Sale 31.21 72,000 2,247,120 32,523 Nov 14 06:15 PM
BRENNEMAN GREGORY D Director Nov 11 Sale 31.23 85,000 2,654,635 16,842 Nov 14 06:04 PM
Saunders Neil EVP, Oilfield Equipment Nov 08 Option Exercise 22.98 78,492 1,803,746 172,909 Nov 09 05:00 PM
Saunders Neil EVP, Oilfield Equipment Nov 08 Sale 30.64 118,492 3,630,595 54,417 Nov 09 05:00 PM
Dumais Michael R Director Jul 21 Buy 24.39 10,000 243,900 24,977 Jul 25 06:23 PM
Elsenhans Lynn Laverty Director Jun 07 Option Exercise 32.03 2,776 88,915 76,590 Jun 08 06:40 PM
Simonelli Lorenzo Chairman, President and CEO May 31 Sale 37.39 103,000 3,851,170 472,759 Jun 02 04:33 PM
Simonelli Lorenzo Chairman, President and CEO May 23 Sale 35.00 103,000 3,605,000 575,759 May 24 05:19 PM
GENERAL ELECTRIC CO 10% Owner May 06 Sale 34.45 72,025,826 2,481,289,706 3,931,363 May 09 04:15 PM
Elsenhans Lynn Laverty Director Apr 22 Option Exercise 28.56 7,816 223,238 61,865 Apr 25 06:05 PM
Camilleri Kurt SVP/Controller/Chief Acctg Off Apr 22 Sale 33.52 5,858 196,360 795 Apr 25 05:57 PM
Jones Regina Chief Legal Officer Apr 20 Option Exercise 0.00 19,731 0 35,229 Apr 22 04:11 PM
Beattie William G Director Apr 07 Sale 35.69 5,507 196,545 12,743 Apr 25 06:16 PM
BORRAS MARIA C EVP, Oilfield Services Mar 10 Option Exercise 22.98 19,632 451,143 53,859 Mar 11 04:35 PM
BORRAS MARIA C EVP, Oilfield Services Mar 10 Sale 33.94 19,632 666,310 34,227 Mar 11 04:35 PM
Saunders Neil EVP, Oilfield Equipment Feb 16 Sale 29.53 16,812 496,458 66,281 Feb 17 04:29 PM
Worrell Brian Chief Financial Officer Feb 14 Sale 28.50 62,193 1,772,500 71,890 Feb 16 04:10 PM
GENERAL ELECTRIC CO 10% Owner Feb 04 Sale 25.98 50,097,840 1,301,541,883 0 Feb 08 06:12 AM
Jones Regina Chief Legal Officer Feb 02 Sale 26.97 9,000 242,730 15,498 Feb 03 05:45 PM
Camilleri Kurt SVP/Controller/Chief Acctg Off Jan 31 Option Exercise 22.98 14,128 324,661 23,013 Feb 01 05:21 PM
Ukpong Uwem EVP, Regions and Alliances Jan 31 Option Exercise 22.98 78,492 1,803,746 137,414 Feb 01 05:41 PM
Ukpong Uwem EVP, Regions and Alliances Jan 31 Sale 27.22 78,492 2,136,552 58,922 Feb 01 05:41 PM
Fiorentino Michele EVP, Strategy & Business Dev Jan 31 Sale 27.68 10,838 299,996 4,155 Feb 01 05:26 PM
Camilleri Kurt SVP/Controller/Chief Acctg Off Jan 31 Sale 27.18 21,423 582,277 1,590 Feb 01 05:21 PM
BORRAS MARIA C EVP, Oilfield Services Dec 10 Sale 25.22 12,274 309,550 0 Dec 13 04:36 PM
BORRAS MARIA C EVP, Oilfield Services Nov 29 Sale 23.66 14,000 331,240 12,274 Nov 30 04:15 PM

Stock screener for investors and traders, financial visualizations.

BKR Baker Hughes Company Stock Quote

Our Facebook Page For Digital Marketing

website: site_url

NDTS || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

NDTS

Established in 1999, NDT Solutions, LLC (NDTS) creates added value through the synergy of various skills and expertise of its staff. The team applies engineering sciences to solve diverse customer needs. This involves hardware, software, mechanical systems, consulting, or the utilization of specialized equipment both at our facility or at the customers. 

We are a technology company with a mission. Our customers operate in some of the most challenging environments from earth and into space. They trust us to keep them prepared for what is next.

We combine innovation and flawless execution in a timely manner to give our customer confidence with their product readiness. As we relentlessly pursue new ideas, we know that everything we bring to market must deliver, without fail, every time. The urgency of our quest is matched by our commitment to the customers we serve.

Our team has aligned with Commercial Airlines, Original Equipment Manufacturers (OEMs), Maintenance Repair & Operations (MROs), Sandia National Laboratories, and The Federal Aviation Administration (FAA) in the development of advanced innovative solutions. The company has partnered with Spirit Aero Systems on unique inspection equipment as well as Invert Robotics on autonomous robots.

NDTS

Our Facebook Page For Digital Marketing

website: site_url

Huawei Enterprise: New Value Together || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Huawei Enterprise: New Value Together

Huawei Enterprise provides a broad range of innovative ICT infrastructure products and solutions for vertical industry and enterprise customers worldwide.

Events

InnoTrans 2022 and the 9th Huawei Global Rail Summit

Driving Digitalization in Future Rail, Create New Value TOGETHER

Sep 20–23, 2022 | Berlin, Germany

Huawei Enterprise provides a broad range of innovative ICT infrastructure products and solutions for vertical industry and enterprise customers worldwide.

Huawei Enterprise: New Value Together

Our Facebook Page For Digital Marketing

website: site_url

TAX CODE CHAPTER 152. TAXES ON SALE, RENTAL, AND USE || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

TAX CODE CHAPTER 152. TAXES ON SALE, RENTAL, AND USE

TAX CODE CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES

TAX CODE

TITLE 2. STATE TAXATION

SUBTITLE E. SALES, EXCISE, AND USE TAXES

CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 152.001. DEFINITIONS. In this chapter:

(1) “Sale” includes:

(A) an installment and credit sale;

(B) an exchange of property for property or money;

(C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price;

(D) a transaction in which a motor vehicle is transferred to another person without payment of consideration and that does not qualify as a gift under Section 152.025; and

(E) any other closed transaction that constitutes a sale.

(2) “Retail sale” means a sale of a motor vehicle except:

(A) the sale of a new motor vehicle in which the purchaser is a franchised dealer who is authorized by law and by franchise agreement to offer the vehicle for sale as a new motor vehicle and who acquires the vehicle either for the exclusive purpose of sale in the manner provided by law or for purposes allowed under Chapter 503, Transportation Code;

(B) the sale of a vehicle other than a new motor vehicle in which the purchaser is a dealer who holds a dealer’s general distinguishing number issued under Chapter 503, Transportation Code, and who acquires the vehicle either for the exclusive purpose of resale in the manner provided by law or for purposes allowed under Chapter 503, Transportation Code;

(C) the sale to a franchised dealer of a new motor vehicle removed from the franchised dealer’s inventory for the purpose of entering into a contract to lease the vehicle to another person if, immediately after executing the lease contract, the franchised dealer transfers title of the vehicle and assigns the lease contract to the lessor of the vehicle; or

(D) the sale of a new motor vehicle in which the purchaser is a manufacturer or distributor as those terms are defined by Section 2301.002, Occupations Code, who acquires the motor vehicle either for the exclusive purpose of sale in the manner provided by law or for purposes allowed under Section 503.064, Transportation Code.

(3) “Motor Vehicle” includes:

(A) a self-propelled vehicle designed to transport persons or property on a public highway;

(B) a trailer and semitrailer, including a van, flatbed, tank, dumpster, dolly, jeep, stinger, auxiliary axle, or converter gear; and

(C) a house trailer as defined by Chapter 501, Transportation Code.

(4) “Motor Vehicle” does not include:

(A) a device moved only by human power;

(B) a device used exclusively on stationary rails or tracks;

(C) road-building machinery;

(D) a mobile office;

(E) a vehicle with respect to which the certificate of title has been surrendered in exchange for:

(i) a salvage vehicle title issued pursuant to Chapter 501, Transportation Code;

(ii) a certificate of authority issued pursuant to Chapter 683, Transportation Code;

(iii) a nonrepairable vehicle title issued pursuant to Chapter 501, Transportation Code;

(iv) an ownership document issued by another state if the document is comparable to a document issued pursuant to Subparagraph (i), (ii), or (iii);

(F) a vehicle that has been declared a total loss by an insurance company pursuant to the settlement or adjustment of a claim; or

(G) an oilfield portable unit.

(5) “Rental” means:

(A) an agreement by the owner of a motor vehicle to give for not longer than 180 days the exclusive use of that vehicle to another for consideration;

(B) an agreement by the original manufacturer of a motor vehicle to give exclusive use of the motor vehicle to another for consideration; or

(C) an agreement to give exclusive use of a motor vehicle to another for re-rental purposes.

(6) “Lease” means an agreement, other than a rental, by an owner of a motor vehicle to give for longer than 180 days exclusive use of the vehicle to another for consideration.

(7) “Public agency” means:

(A) a department, commission, board, office, institution, or other agency of this state or of a county, city, town, school district, hospital district, water district, or other special district or authority or political subdivision created by or under the constitution or the statutes of this state;

(B) an unincorporated agency or instrumentality of the United States; or

(C) an open-enrollment charter school.

(8) “Gross rental receipts” means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle, but does not include:

(A) separately stated charges for insurance;

(B) charges for damages to the motor vehicle occurring during the rental agreement period;

(C) separately stated charges for motor fuel sold by the owner of the motor vehicle; or

(D) discounts.

(9) “Owner of a motor vehicle” means:

(A) a person named in the certificate of title as the owner of the vehicle; or

(B) a person who has the exclusive use of a motor vehicle by reason of a rental and holds the vehicle for re-rental.

(10) “Orthopedically handicapped person” means a person who because of a physical impairment is unable to operate or reasonably be transported in a motor vehicle that has not been specially modified.

(11) “Volunteer fire department” means a company, department, or association whose members receive no or nominal compensation and which is organized for the purpose of answering fire alarms and extinguishing fires or answering fire alarms, extinguishing fires, and providing emergency medical services.

(12) “Motor vehicle used for religious purposes” means a motor vehicle that is:

(A) used primarily by a church or religious society; and

(B) not used primarily for the personal or official needs or duties of a minister.

(13) “Farm machine” means a self-propelled motor vehicle specially adapted for use in the production of crops or rearing of livestock, including poultry, and use in feedlots and includes a self-propelled motor vehicle specially adapted for applying plant food materials, agricultural chemicals, or feed for livestock. “Farm machine” does not include any self-propelled motor vehicle specifically designed or specially adapted for the sole purpose of transporting agricultural products, plant food materials, agricultural chemicals, or feed for livestock.

(14) “Nonprofit” means:

(A) organized as a nonprofit corporation under the Texas Non-Profit Corporation Act (Article 1396-1.01 et seq., Vernon’s Texas Civil Statutes); or

(B) organized and operated in a way that does not result in accrual of distributable profits, realization of private gain resulting from payment of compensation other than reasonable compensation for services rendered by persons who are not members of the organization, or realization of any other form of private gain.

(15) “Seller-financed sale” means a retail sale of a motor vehicle by a dealer licensed under Chapter 503, Transportation Code, in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the motor vehicle until all payments have been received. The term does not include a:

(A) retail sale of a motor vehicle in which a person other than the seller provides the consideration for the sale and retains a lien on the motor vehicle as collateral;

(B) lease; or

(C) rental.

(16) “Mobile office” means a trailer designed to be used as an office, sales outlet, or other workplace.

(17) “Lessor” means a person who acquires title to a new motor vehicle for the purpose of leasing the vehicle to another person.

(18) “New motor vehicle” means a motor vehicle that, without regard to mileage, has not been the subject of a retail tax.

(19) “Franchised dealer” has the meaning assigned the term by Chapter 503, Transportation Code.

(20) “Oilfield portable unit” means a bunkhouse, manufactured home, trailer, or semitrailer that:

(A) is not a travel trailer, as defined by Section 502.166(e), Transportation Code;

(B) is designed to be used for temporary lodging or as temporary office space;

(C) is used exclusively at any oil, gas, water disposal, or injection well site to provide to well site employees, contractors, or other workers sleeping accommodations or temporary work space, including office space; and

(D) does not require attachment to a foundation or to real property to be functional.

Acts 1981, 67th Leg., p. 1586, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 5(c), eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 3211, ch. 553, Sec. 1, 2, eff. Sept. 1, 1983; Acts 1989, 71st Leg., ch. 606, Sec. 4, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 524, Sec. 2, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 29, Sec. 1, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 169, Sec. 3, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 18, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 17.01(49), eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 1015, Sec. 1, eff. Jan. 1, 1996; Acts 1997, 75th Leg., ch. 165, Sec. 30.251, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 26, eff. Oct. 1, 1997; Acts 2003, 78th Leg., ch. 1325, Sec. 17.08, eff. Sept. 1, 2003.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 1, eff. September 1, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 2, eff. September 1, 2011.

Acts 2015, 84th Leg., R.S., Ch. 172 (H.B. 2400), Sec. 1, eff. September 1, 2015.

Acts 2017, 85th Leg., R.S., Ch. 989 (H.B. 897), Sec. 1, eff. September 1, 2017.

Acts 2019, 86th Leg., R.S., Ch. 196 (H.B. 2338), Sec. 1, eff. September 1, 2019.

Sec. 152.002. TOTAL CONSIDERATION. (a) “Total consideration” means the amount paid or to be paid for a motor vehicle and its accessories attached on or before the sale, without deducting:

(1) the cost of the motor vehicle;

(2) the cost of material, labor or service, interest paid, loss, or any other expense;

(3) the cost of transportation of the motor vehicle before its sale; or

(4) the amount of manufacturers’ or importers’ excise tax imposed on the motor vehicle by the United States.

(b) “Total consideration” does not include:

(1) a cash discount;

(2) a full cash or credit refund to a customer of the sales price of a motor vehicle returned to the seller;

(3) the amount charged for labor or service rendered in installing, applying, remodeling, or repairing the motor vehicle sold;

(4) a financing, carrying, or service charge or interest on credit extended on a motor vehicle sold under a conditional sale or other deferred payment contract;

(5) the value of a motor vehicle taken by a seller as all or a part of the consideration for sale of another motor vehicle, including any cash payment to the buyer under Section 348.404 or 353.402, Finance Code;

(6) a charge for transportation of the motor vehicle after a sale;

(7) motor vehicle inventory tax; or

(8) an amount made available to the customer under Subchapter G, Chapter 382, Health and Safety Code.

(c) A person who is in the business of selling, renting, or leasing motor vehicles, who obtains the certificate of title to a motor vehicle, and who uses that motor vehicle for business or personal purposes may deduct its fair market value from the total consideration paid for a replacement vehicle if:

(1) the person obtains the certificate of title to the replacement motor vehicle;

(2) the person uses the replacement motor vehicle for business or personal purposes; and

(3) the replaced motor vehicle is offered for sale.

(d) A person who holds a vehicle lessor license under Chapter 2301, Occupations Code, or is specifically not required to obtain a lessor license under Section 2301.254(a) of that code may deduct the fair market value of a replaced motor vehicle that has been leased for longer than 180 days and is titled to another person if:

(1) either person:

(A) holds a beneficial ownership interest in the other person of at least 80 percent; or

(B) acquires all of its vehicles exclusively from franchised dealers whose franchisor shares common ownership with the other person; and

(2) the replaced motor vehicle is offered for sale.

(e) A person who is a motor vehicle owner, is in the business of renting motor vehicles, and holds a permit may deduct the fair market value of a replaced motor vehicle that is titled to another person if:

(1) either person:

(A) holds a beneficial ownership interest in the other person of at least 80 percent; or

(B) acquires all of its vehicles exclusively from franchised dealers whose franchisor shares common ownership with the other person; and

(2) the replaced motor vehicle is offered for sale.

(f) Notwithstanding Subsection (a), the total consideration of a used motor vehicle is the amount on which the tax is computed as provided by Section 152.0412.

Acts 1981, 67th Leg., p. 1587, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 945, Sec. 5, eff. Jan. 1, 1996; Acts 1999, 76th Leg., ch. 1042, Sec. 2, eff. Aug. 30, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 2.30, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 26, eff. Oct. 1, 2001; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.816, eff. Sept. 1, 2003.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4), Sec. 1, eff. September 1, 2006.

Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 1.08, eff. June 8, 2007.

Acts 2011, 82nd Leg., R.S., Ch. 117 (H.B. 2559), Sec. 23, eff. September 1, 2011.

Sec. 152.003. DUTIES OF COMPTROLLER. (a) The comptroller may:

(1) supervise the collection of taxes imposed by this chapter; and

(2) establish rules for the determination of taxable value of motor vehicles and the administration of this chapter.

(b) The comptroller shall furnish a copy of the rules to each county tax assessor-collector.

(c) All county tax assessors-collectors shall consistently apply the rules authorized by this section to the determination of taxable value of each motor vehicle purchased in the state or taxable under the use tax levied by this chapter.

Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.

SUBCHAPTER B. IMPOSITION OF TAX

Sec. 152.021. RETAIL SALES TAX. (a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.

(b) The tax rate is 6-1/4 percent of the total consideration.

Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996.

For expiration of this section, see Subsection (c).

Sec. 152.0215. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a) Except as provided by Subsection (a-1), a surcharge is imposed on every retail sale, lease, or use of every on-road diesel motor vehicle that is over 14,000 pounds and that is sold, leased, or used in this state. The amount of the surcharge for a vehicle of a model year 1996 or earlier is 2.5 percent of the total consideration and for a vehicle of a model year 1997 or later, one percent of the total consideration.

(a-1) The surcharge does not apply to a recreational vehicle, as that term is defined by Section 522.004(b), Transportation Code, that is not held or used for the production of income.

(b) The surcharge shall be collected at the same time and in the same manner and shall be administered and enforced in the same manner as the tax imposed under this chapter. The comptroller by rule shall adopt any additional procedures needed for the collection, administration, and enforcement of the surcharge authorized by this section and shall deposit all remitted surcharges to the credit of the Texas emissions reduction plan fund.

(c) This section expires on the last day of the state fiscal biennium during which the Texas Commission on Environmental Quality publishes in the Texas Register the notice required by Section 382.037, Health and Safety Code.

Added by Acts 2001, 77th Leg., ch. 967, Sec. 3, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 22, eff. July 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch. 835 (S.B. 867), Sec. 1, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481), Sec. 18, eff. September 1, 2005.

Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 2.14, eff. June 8, 2007.

Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796), Sec. 19, eff. September 1, 2009.

Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745), Sec. 2.02, eff. August 30, 2019.

Sec. 152.022. TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE. (a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state.

(b) The tax rate is 6-1/4 percent of the total consideration.

Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 7, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991.

Sec. 152.023. TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT. (a) A use tax is imposed on a new resident of this state who brings into this state a motor vehicle:

(1) that has been registered previously in the new resident’s name in any other state or foreign country; or

(2) that the person leased in another state or foreign country.

(b) Except as provided by Subsection (b-1), the tax is $90 for each vehicle.

(b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 504.502, Transportation Code, is equal to the lesser of $90 or 6.25 percent of the total consideration.

(c) The tax imposed by this section is in lieu of the tax imposed by Section 152.022.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1414, Sec. 1, eff. Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch. 700 (S.B. 338), Sec. 1, eff. September 1, 2005.

Sec. 152.024. TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES. (a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles.

(b) The tax on each party is $5.

(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.025. TAX ON GIFT OF MOTOR VEHICLE. (a) A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor vehicle:

(1) receives the vehicle from:

(A) the person’s:

(i) spouse;

(ii) parent or stepparent;

(iii) grandparent or grandchild;

(iv) child or stepchild;

(v) sibling; or

(vi) guardian;

(B) a decedent’s estate;

(C) a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent’s spouse; or

(D) a trust subject to the Texas Trust Code that is revocable by the person receiving the motor vehicle or that is jointly revocable by the recipient and the recipient’s spouse;

(2) is a trust subject to the Texas Trust Code that is revocable by the transferor of the motor vehicle or that is jointly revocable by the transferor and the transferor’s spouse; or

(3) is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization under Section 501(c)(3) of that code, and the vehicle will be used for the purposes of the organization.

(b) The tax is $10.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 2, eff. September 1, 2009.

Acts 2013, 83rd Leg., R.S., Ch. 699 (H.B. 2913), Sec. 7, eff. September 1, 2013.

Sec. 152.026. TAX ON GROSS RENTAL RECEIPTS. (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle.

(b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days.

(c) Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by Section 152.001(9)(A) of this code, on a motor vehicle registered under Section 152.061 of this code may not be less than an amount equal to the tax that would be imposed by Section 152.021 or 152.022 of this code but for Subsection (d) of this section.

(d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 8, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 3; Acts 1991, 72nd Leg., ch. 16, Sec. 17.04, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.04, eff. Sept. 1, 1991.

Sec. 152.027. TAX ON METAL DEALER PLATES. (a) A use tax is imposed on each person to whom is issued a metal dealer’s plate authorized by Chapter 503, Transportation Code.

(b) The tax is $25 for each plate issued.

(c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984; Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997.

Sec. 152.028. USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE. (a) A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that is brought back into this state for use on the public highways of this state. The tax is imposed at the time the motor vehicle is brought back into this state.

(b) The tax rate is 6-1/4 percent of the total consideration.

Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 2, eff. May 20, 1983. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 10, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 4; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.05, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 27, eff. Oct. 1, 1997.

SUBCHAPTER C. COLLECTION OF TAXES

Sec. 152.041. GENERAL COLLECTION PROCEDURE. (a) The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect taxes imposed by this chapter, subject to Section 152.0412, unless another person is required by this chapter to collect the taxes.

(b) Except as provided by Section 152.069, the tax assessor-collector may not accept an application unless the tax and any penalty is paid.

(c) Except as provided by Subsection (f) and Section 152.047, the tax imposed by Section 152.021 is due on the 20th working day after the date the motor vehicle is delivered to the purchaser.

(d) Except as provided by Subsection (f), the tax imposed by Section 152.022 is due on the 20th working day after the date the motor vehicle is brought into this state.

(e) If a motor vehicle title applicant has paid the tax to the seller who is required by this chapter to collect the tax and the seller has failed to remit the tax to the county tax assessor-collector, the tax assessor-collector may accept application for title to the motor vehicle without the payment of additional tax by the applicant. Before title to the motor vehicle may be issued under these circumstances, the motor vehicle title applicant must present satisfactory documentation to the tax assessor-collector that the tax was paid. The county tax assessor-collector shall notify the comptroller in writing of the seller’s failure to remit the tax. The notice must:

(1) be made before the 31st day after the date the application for title is accepted;

(2) contain the name and address of the seller; and

(3) include any documentation of the payment of the tax provided to the county tax assessor-collector by the motor vehicle title applicant.

(f) The tax imposed by Section 152.021 or 152.022 on a motor vehicle designed for commercial use is due on the 20th working day after the date the motor vehicle is equipped with a body or other equipment that enables the motor vehicle to be eligible to be registered under the Transportation Code.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 11, eff. Sept. 1, 1983; Acts 1993, 73rd Leg., ch. 29, Sec. 3, eff. Oct. 1, 1993; Acts 1999, 76th Leg., ch. 1467, Sec. 2.31, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 27, eff. Sept. 1, 2001.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4), Sec. 2, eff. September 1, 2006.

Sec. 152.0411. COLLECTION BY SELLERS. (a) Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the amount of the tax to the sales price, and when the amount of the tax is added:

(1) it is a debt of the purchaser to the seller until paid; and

(2) if unpaid, it is recoverable at law in the same manner as the original sales price.

(b) The seller shall collect the tax from the purchaser and remit it to the tax assessor-collector in the time and manner provided by law.

(c) This section applies only to the sale of a vehicle that is to be titled and registered in Texas. If a purchaser intends to register a vehicle outside Texas, the purchaser shall comply with the terms of Section 152.092.

(d) This section does not apply to a seller-financed sale.

(e) This section applies only to a sale in which the seller is a motor vehicle dealer who holds a dealer license issued under Chapter 503, Transportation Code, or Chapter 2301, Occupations Code.

(f) This section does not apply to the sale of a motor vehicle with a gross weight in excess of 11,000 pounds. The seller of a motor vehicle with a gross weight in excess of 11,000 pounds shall maintain records of the sale in the manner and form, and containing the information, required by the comptroller.

Added by Acts 1995, 74th Leg., ch. 1015, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.253, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 28, eff. Oct. 1, 1997; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.817, eff. Sept. 1, 2003.

Sec. 152.0412. STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR. (a) In this section, “standard presumptive value” means the private-party transaction value of a motor vehicle, as determined by the Texas Department of Motor Vehicles based on an appropriate regional guidebook of a nationally recognized motor vehicle value guide service, or based on another motor vehicle guide publication that the department determines is appropriate if a private-party transaction value for the motor vehicle is not available from a regional guidebook described by this subsection.

(b) If the amount paid for a motor vehicle subject to the tax imposed by this chapter is equal to or greater than 80 percent of the standard presumptive value of the vehicle, a county tax assessor-collector shall compute the tax on the amount paid.

(c) If the amount paid for a motor vehicle subject to the tax imposed by this chapter is less than 80 percent of the standard presumptive value of the vehicle, a county tax assessor-collector shall compute the tax on the amount that is equal to 80 percent of the standard presumptive value of the vehicle, unless the purchaser establishes the valuation of the vehicle as provided by Subsection (d).

(d) A county tax assessor-collector shall compute the tax imposed by this chapter on the valuation of a motor vehicle if the valuation is shown on:

(1) documentation, including a receipt or invoice, provided by the seller to the purchaser of the vehicle, but only if the seller is a motor vehicle dealer operating under Subchapter B, Chapter 503, Transportation Code, or under similar regulatory requirements of another state; or

(2) an appraisal certified by an adjuster licensed under Chapter 4101, Insurance Code, by a motor vehicle dealer operating under Subchapter B, Chapter 503, Transportation Code, or by an adjuster or motor vehicle dealer licensed or operating under similar regulatory requirements of another state.

(d-1) An appraisal described by Subsection (d)(2):

(1) must be on a form prescribed by the comptroller for that purpose; and

(2) must be obtained by the purchaser of the vehicle not later than the 20th working day after the date the motor vehicle is delivered to the purchaser or is brought into this state, as applicable.

(e) On request, a motor vehicle dealer operating under Subchapter B, Chapter 503, Transportation Code, or under similar regulatory requirements of another state shall provide a certified appraisal of the valuation of a motor vehicle. The comptroller by rule shall establish a fee that a dealer may charge for providing the certified appraisal. The county tax assessor-collector shall retain a copy of a certified appraisal received under this section for a period prescribed by the comptroller.

(f) The Texas Department of Motor Vehicles shall maintain information on the standard presumptive values of motor vehicles as part of the department’s registration and title system. The department shall update the information at least quarterly each calendar year and publish, electronically or otherwise, the updated information.

(g) This section does not apply to a transaction described by Section 152.024 or 152.025.

(h) This section does not apply to a motor vehicle disposed of in accordance with Chapter 2303, Occupations Code, or Chapter 70, Property Code, or sold by a federal, state, or local governmental entity at public auction, including an auction authorized by Chapter 683, Transportation Code.

(i) This section does not apply to a motor vehicle that is eligible for a specialty license plate under Section 504.501, Transportation Code.

(j) The requirements of Section 501.145, Transportation Code, continue to apply to a transferee of a used motor vehicle who obtains an appraisal under Subsection (d)(2), and obtaining an appraisal does not modify those requirements.

Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4), Sec. 3, eff. October 1, 2006.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 825 (H.B. 261), Sec. 1, eff. September 1, 2007.

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.08, eff. September 1, 2009.

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.007, eff. September 1, 2013.

Sec. 152.042. COLLECTION OF TAX ON METAL DEALER PLATES. A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department may not issue the metal dealer’s plates until the tax is paid.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 165, Sec. 22(70), eff. Sept. 1, 1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.09, eff. September 1, 2009.

Sec. 152.043. COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS. A person doing business in this state who registers a motor vehicle under Section 502.091, Transportation Code, shall pay the tax imposed by Section 152.022 of this code to the comptroller on or before the day the motor vehicle is brought into Texas.

Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.254, eff. Sept. 1, 1997.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.008, eff. September 1, 2013.

Sec. 152.044. PAYMENT BY SELLER. (a) If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint statement and that the amount of tax paid was less than the amount due, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due.

(b) The comptroller shall ascertain compliance with the terms of this section. If the comptroller on an audit of the records of a motor vehicle dealer finds that the documents necessary to title and register a motor vehicle in the name of the purchaser of the motor vehicle have not been executed and delivered to the tax assessor-collector, together with tax due, if any, the motor vehicle dealer is liable for the amount of the tax due, plus penalty and interest, if any.

Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 19, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 4, eff. Jan. 1, 1996.

Sec. 152.045. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. (a) Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross rental receipts shall report and pay the tax to the comptroller in the same manner as the Limited Sales, Excise and Use Tax is reported and paid by retailers under Chapter 151 of this code.

(b) The owner shall add the tax to the rental charge, and when added, the tax is:

(1) a part of the rental charge;

(2) a debt owed to the motor vehicle owner by the person renting the vehicle; and

(3) recoverable at law in the same manner as the rental charge.

(c) The comptroller may proceed against a person renting a motor vehicle for any unpaid gross rental receipts tax.

(d) In addition to any other penalty provided by law, the owner of a motor vehicle subject to the tax on gross rental receipts who is required to file a report as provided by this chapter and who fails to timely file the report shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.

Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.06, eff. Sept. 1, 1991.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.04, eff. October 1, 2011.

Sec. 152.046. CHANGE IN TAX STATUS OF MOTOR VEHICLE. (a) If the owner, as defined by Section 152.001(9)(A) of this code, of a motor vehicle registered as a rental vehicle ceases to use the vehicle for rental, the owner shall report and remit on the next report required to be filed with the comptroller by Section 152.045(a) of this code any unpaid portion of gross rental receipts tax imposed by Section 152.026 of this code.

(b) An owner of a motor vehicle on which the motor vehicle sales or use tax has been paid who subsequently uses the vehicle for rental shall collect the gross rental receipts tax imposed by this chapter from the person renting the vehicle. The owner may credit an amount equal to the motor vehicle sales or use tax paid by the owner to the comptroller against the amount of gross rental receipts due. This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.

(c) For the purpose of determining the amount of minimum tax due under Section 152.026(c) of this code only, an owner of a motor vehicle on which the tax on gross rental receipts is imposed may credit against the amount of gross rental receipts due an amount equal to the tax on gross rental receipts the owner has paid to any other state. This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.

Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.047. COLLECTION OF TAX ON SELLER-FINANCED SALE. (a) Except as inconsistent with this chapter and rules adopted under this chapter, the seller of a motor vehicle shall report and pay the tax imposed on a seller-financed sale to the comptroller on the seller’s receipts from seller-financed sales in the same manner as the sales tax is reported and paid by a retailer under Sections 151.401, 151.402, 151.405, 151.406, 151.409, 151.423, 151.424, and 151.425.

(b) If a note, mortgage, account receivable, or other document evidencing the purchaser’s indebtedness to the seller of a vehicle sold subject to a seller-financed sale does not bear interest, it will be conclusively presumed that the total consideration for the sale is principal.

(c) If a note, mortgage, account receivable, or other document evidencing the purchaser’s indebtedness to the seller of a vehicle sold subject to a seller-financed sale bears interest, it is conclusively presumed that interest accrues and is paid by the purchaser on a straight line basis.

(d) The seller shall add the tax imposed on a seller-financed sale to the sales price of the vehicle sold, and when added, the tax is:

(1) a part of the sales price;

(2) a debt owed to the seller by the purchaser; and

(3) recoverable at law in the same manner as the sales price.

(e) Regardless of the accounting method used by the seller, the seller shall collect and pay the tax imposed on a seller-financed sale to the comptroller as the seller receives the proceeds of the sale.

(f) If the seller fails to apply, not later than the 60th day after the date the motor vehicle is delivered to the purchaser, for registration and a Texas certificate of title for a motor vehicle sold in a seller-financed sale in accordance with Section 152.069, the seller is liable for all unpaid tax on the total consideration, and the tax is due and must be sent to the comptroller with the first report after the expiration of the prescribed period.

(g) If a seller factors, assigns, or otherwise transfers the right to receive payments, all unpaid tax is due on the total consideration not reported at the time the agreement is factored, assigned, or otherwise transferred. The seller shall report and submit the tax in the report period in which the right to receive the payment is factored, assigned, or otherwise transferred. The seller may not take a deduction in the amount of tax due if a transfer at a discount is made.

(g-1) Subsection (g) does not apply to a transaction by a dealer, as defined by Section 503.001, Transportation Code, in which the dealer:

(1) sells a purchaser’s account to a person registered under Section 152.0475 as a related finance company; or

(2) grants a security interest in a purchaser’s account but retains custody and control of the account and the right to receive payments in the absence of a default under the security agreement.

(h) The comptroller may proceed against the purchaser in a seller-financed sale for the amount of any tax not paid by the purchaser.

(i) The comptroller shall adopt rules and promulgate forms necessary to implement this section.

(j) In addition to any other penalty provided by law, the seller of a motor vehicle sold in a seller-financed sale who is required to file a report as provided by this chapter and who fails to timely file the report shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the taxpayer subsequently files the report or whether any taxes were due from the taxpayer for the reporting period under the required report.

Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 28, eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617), Sec. 1, eff. July 1, 2007.

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.05, eff. October 1, 2011.

Sec. 152.0472. DETERMINATION OF WHETHER LOAN IS FACTORED, ASSIGNED, OR TRANSFERRED. (a) A seller is not considered to have factored, assigned, or transferred a loan under Section 152.047(g) if:

(1) a loan through a seller is pledged as security for the sale of bonds:

(A) to a qualified institutional buyer, as that term is defined by 17 C.F.R. Section 230.144A, that is not affiliated to the seller;

(B) to an institutional accredited investor, as that term is defined by 17 C.F.R. Section 230.501(a)(1), (2), (3), or (7), that is not affiliated to the seller; or

(C) in a public offering;

(2) the right to receive payments and the risk of loss on nonpayment remains with the seller or an affiliated collection entity acting as agent of the seller; and

(3) bondholders receive only interest and principal.

(b) Notwithstanding Subsection (a), the seller may elect to pay all unpaid tax imposed under this chapter on the total consideration. A seller that makes this election is entitled to a credit or reimbursement for the taxes paid under this chapter on the remaining unpaid balance of the contract for which the seller has not received payment or has not otherwise collected the tax due. The seller shall take the tax credit or reimbursement on the seller’s seller-finance return. The tax credit or reimbursement does not accrue interest.

Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 8, eff. June 15, 2007.

Sec. 152.0475. REGISTRATION OF RELATED FINANCE COMPANY. (a) “Related finance company” means a person in which at least 80 percent of the ownership is identical to the ownership of a dealer, as defined by Section 503.001, Transportation Code.

(b) The comptroller shall establish a registration system for related finance companies under this section.

(c) A related finance company may register with the comptroller on a form prescribed by the comptroller. The comptroller shall make the forms available to the public. A registration remains in effect until canceled by the registration holder or the comptroller.

(d) Repealed by Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.

(e) The comptroller may adopt rules to implement this section.

Added by Acts 2007, 80th Leg., R.S., Ch. 191 (S.B. 1617), Sec. 2, eff. July 1, 2007.

Amended by:

Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 1, eff. May 29, 2017.

Acts 2017, 85th Leg., R.S., Ch. 272 (H.B. 2067), Sec. 2, eff. May 29, 2017.

Sec. 152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.

(b) The presumption provided by Subsection (a) does not apply to receipts:

(1) on which a tax imposed under other law is computed and paid to the comptroller; or

(2) for which a properly completed resale or exemption certificate is accepted by the seller.

(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.

Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.

SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES

Sec. 152.061. REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL. (a) An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle sales or use tax imposed by Sections 152.021 and 152.022 of this code. The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application.

(b) A rental certificate may be furnished by:

(1) a dealer licensed under Chapter 503, Transportation Code; or

(2) the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period.

(c) The rental certificate shall be in a form designated by the comptroller and must contain:

(1) the name, address, and signature of the owner;

(2) the owner’s or dealer’s license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section;

(3) the motor vehicle identification number; and

(4) the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished.

Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997.

Sec. 152.062. REQUIRED STATEMENTS. (a) The persons obligated by this chapter to pay taxes on the transaction shall file a joint statement with the tax assessor-collector of the county in which the application for registration and for a Texas certificate of title is made.

(b) The statement must be in the following form:

(1) if a motor vehicle is sold, the seller and purchaser shall make a joint statement of the then value in dollars of the total consideration for the vehicle;

(2) if the ownership of a motor vehicle is transferred as the result of an even exchange, the principal parties shall make a joint statement describing the nature of the transaction; or

(3) if the ownership of a motor vehicle is transferred as the result of a gift, the principal parties shall make a joint statement describing the nature of the transaction and the relationship between the principal parties.

(b-1) A joint statement required by Subsection (b)(3) must be notarized.

(b-2) A joint statement required by Subsection (b)(3) that relates to a gift from a person or estate described by Section 152.025(a)(1) must be filed in person by the recipient of the gift or, as applicable, the person from whom the gift is received or a person authorized to act on behalf of the estate from which the gift is received. A motor vehicle title service required to be licensed under Chapter 520, Transportation Code, may not be used to file the statement. The person who files the statement must present to the tax assessor-collector an unexpired identification document issued to the person that bears the person’s photograph and is:

(1) a driver’s license or personal identification card issued by this state or another state of the United States;

(2) an original United States passport or an original passport issued by a foreign country;

(3) an identification card or similar form of identification issued by the Texas Department of Criminal Justice;

(4) a United States military identification card; or

(5) an identification card or document issued by the United States Department of Homeland Security or United States Citizenship and Immigration Services.

(c) If a party to a sale, even exchange, or gift is a corporation, the president, vice-president, secretary, manager, or other authorized officer of the corporation shall make the statement for the corporation.

(d) A seller of a motor vehicle is not required to complete a joint statement described by this section if:

(1) the seller does not hold a general distinguishing number issued under Chapter 503, Transportation Code; and

(2) the seller has complied with Section 501.028 or 501.072, Transportation Code, as applicable.

(e) The tax assessor-collector shall examine each joint statement for the purpose of determining the truth and accuracy of the information it contains. If the tax assessor-collector or the comptroller has reason to question the truth of the information in a statement, or if any material fact fails to meet the guidelines promulgated by the comptroller, the tax assessor-collector or the comptroller shall require any party to the statement to furnish substantiation of information contained in the statement.

(f) The tax assessor-collector shall immediately report to the nearest peace officer and to the comptroller, the name and address of each party whose name is signed on a joint statement found to be false in any material fact.

(g) The tax assessor-collector shall keep a copy of each statement and any substantiating materials required to be furnished in connection therewith until it is called for by the comptroller for auditing or by any court of competent jurisdiction.

Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 45, eff. Aug. 1, 1984; Acts 1993, 73rd Leg., ch. 587, Sec. 20, eff. Oct. 1, 1993; Acts 1999, 76th Leg., ch. 1467, Sec. 4.01, eff. June 19, 1999.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 3, eff. September 1, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 884 (S.B. 267), Sec. 1, eff. June 17, 2011.

Acts 2017, 85th Leg., R.S., Ch. 969 (S.B. 2076), Sec. 1, eff. September 1, 2017.

Sec. 152.063. RECORDS. (a) The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a complete record of each retail sale of a motor vehicle. The record must include a copy of the invoice of each vehicle sold. The invoice copy must show the full price of the motor vehicle and the itemized price of all its accessories. All sales and supporting records of a seller are open to inspection and audit by the comptroller.

(b) The owner of a motor vehicle used for rental purposes shall keep for four years after purchase of a motor vehicle records and supporting documents containing the following information on the amount of:

(1) total consideration for the motor vehicle;

(2) motor vehicle sales or use tax paid on the motor vehicle;

(3) gross rental receipts received from the rental of the motor vehicle; and

(4) gross rental receipts tax paid to the comptroller on each motor vehicle used for rental purposes by the owner.

(c) No mileage records are required.

(d) A seller’s business records must show the total receipts from all sources of income and expense, including transactions involving motor vehicles.

(e) For a retail sale for which the seller receives full payment at the time of sale, the seller shall keep, at the seller’s principal office for at least four years from the date of the sale, documentation of complete payment in the form of:

(1) a copy of the payment instrument or a receipt for cash received; and

(2) a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.

(f) For a sale for resale, the seller shall keep, at the seller’s principal office for at least four years from the date of the sale, the purchaser’s written statement of resale on a form prescribed by the comptroller.

(g) Any person, other than the seller’s employee, acting for the seller of a motor vehicle has the same record-keeping responsibilities as the seller.

(h) Section 111.0041 applies to a person required to keep records under this chapter.

Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 21, eff. Oct. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 29, eff. Oct. 1, 1997.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.06, eff. October 1, 2011.

Sec. 152.0635. RECORDS OF CERTAIN SELLERS. (a) In addition to the requirements prescribed by Section 152.063, a seller engaged in seller-financed sales who has a permit under Section 152.065 shall keep the records required by this section.

(b) For seller-financed sales, the seller shall keep at the seller’s principal office for at least four years from the date on which the seller receives the final payment for the motor vehicle:

(1) the lienholder’s copy of the receipt for title application, registration, and motor vehicle tax issued by a county tax assessor-collector; and

(2) a ledger or other document containing a complete record of the payment history for that motor vehicle, including:

(A) the name and address of the purchaser;

(B) the total consideration;

(C) the amount of the down payment received at the time the motor vehicle is sold;

(D) the date and amount of each subsequent payment;

(E) the date of sale; and

(F) the date of any repossession.

(c) For retail sales paid in full at the time of sale, the seller shall keep at the seller’s principal office for at least four years from the date of the sale documentation of complete payment in the form of:

(1) a copy of the payment instrument or a receipt for cash received; and

(2) a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.

(d) For sales for resale, the seller shall keep at the seller’s principal office for at least four years from the date of the sale the purchaser’s written statement of resale on a form prescribed by the comptroller.

(e) Section 111.0041 applies to a person required to keep records under this chapter.

Added by Acts 1993, 73rd Leg., ch. 29, Sec. 5, eff. Oct. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 30, eff. Oct. 1, 1997.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.07, eff. October 1, 2011.

Sec. 152.064. TAX RECEIPTS. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.

(b) The tax assessor-collector of each county shall:

(1) issue a receipt to the person paying a tax imposed by this chapter; and

(2) send a copy of the receipt to the comptroller according to the instructions of the comptroller.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.

Sec. 152.065. REQUIRED PERMITS. A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.

Sec. 152.066. DEFICIENCY DETERMINATION; PENALTY AND INTEREST. (a) The comptroller shall give written notice to the seller of a motor vehicle of a deficiency determination made under Section 152.044 of this code.

(b) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax within 30 days after the day on which the tax is due, the person forfeits an additional five percent.

(c) The minimum penalty imposed by this section is $1.

(d) Except in the case of the gross receipts tax, interest begins to accrue on delinquent taxes 60 days after the day on which the joint statement was executed. Delinquent taxes on gross rental receipts draw interest beginning 60 days from the due date.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 12, eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1040, Sec. 31, eff. Oct. 1, 1997.

Sec. 152.067. PETITION FOR REDETERMINATION OF A DEFICIENCY. (a) The comptroller shall:

(1) promulgate rules under which the seller may petition for a redetermination of deficiency; and

(2) grant an oral hearing to any seller who requests a hearing.

(b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.

(c) If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.068. REVOCATION OF MOTOR VEHICLE RETAIL SELLER’S PERMIT. (a) The comptroller may revoke or suspend any one or more of the permits held by a person if that person fails to comply with a provision of this chapter or with a rule of the comptroller relating to a tax imposed by this chapter.

(b) Before revoking or suspending the permit, the comptroller must provide the permit holder with a hearing. The permit holder must be given at least 20 days’ notice specifying the time and place of hearing and requiring that the permit holder show cause why the permit or permits should not be revoked or suspended.

(c) The comptroller shall give the person notice of the suspension or revocation of any permit.

(d) Notice required by this section must be written and may be served either personally or by mail.

(e) The comptroller may not issue a new permit after the revocation of a permit unless satisfied that the former permit holder will comply with the provisions of this chapter and the rules of the comptroller. The comptroller may prescribe the terms under which a suspended permit may be reissued.

(f) The permit holder or person whose permit is revoked may appeal the comptroller’s action in the same manner as a final deficiency determination may be appealed.

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 7, eff. Oct. 1, 1993.

Sec. 152.069. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING. (a) The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for, the motor vehicle in the name of the purchaser to the appropriate county tax assessor-collector not later than the 45th day after the date the motor vehicle is delivered to the purchaser.

(b) The seller shall provide to the county tax assessor-collector a joint statement as prescribed by Section 152.062 in lieu of the motor vehicle sales tax imposed by Section 152.021. The statement shall include the seller’s permit identification number issued by the comptroller.

Added by Acts 1993, 73rd Leg., ch. 29, Sec. 8, eff. Oct. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 32, eff. Oct. 1, 1997.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 793 (S.B. 1235), Sec. 16, eff. September 1, 2009.

SUBCHAPTER E. EXEMPTIONS

Sec. 152.081. DRIVER TRAINING MOTOR VEHICLES. The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:

(1) owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;

(2) purchased in this state; and

(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.

Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY. The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:

(1) a public agency; or

(2) a commercial transportation company to provide transportation services under a contract with:

(A) a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or

(B) the governing body of an open-enrollment charter school.

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.009, eff. September 1, 2013.

Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724), Sec. 1, eff. June 17, 2015.

Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a) The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency.

(b) This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing:

(1) the identification of the motor vehicle;

(2) the name and address of the lessor and the lessee; and

(3) verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451, Transportation Code.

(c) If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner’s book value of the motor vehicle. The tax is imposed at the same rate that is provided by Section 152.021(b) of this code.

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.010, eff. September 1, 2013.

Sec. 152.084. RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY. The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency. The tax which would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts tax imposed by Section 152.026 of this code.

Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.085. RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL. (a) The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental of a motor vehicle for the purpose of re-rental.

(b) The minimum gross rental receipts tax imposed by Section 152.026 of this code remains the obligation of the owner as defined by Section 152.001(9)(A) of this code. The owner may credit all gross rental receipts taxes paid to the comptroller on the re-rental of a motor vehicle registered under Section 152.061 of this code for the purpose of calculating the amount of minimum gross rental receipts tax due.

(c) A person authorized by Section 152.061 of this code to register motor vehicles for rental may issue an exemption certificate to the owner of the motor vehicle. An owner who takes the certificate in good faith is relieved of the burden of proving that the motor vehicle was rented for purposes of re-rental.

Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.086. MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS. (a) The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that:

(1) has been or will be modified before the second anniversary of the date of purchase for operation by, or for the transportation of, an orthopedically handicapped person; and

(2) is driven by or used for the transportation of an orthopedically handicapped person.

(b) The comptroller shall promulgate rules to ensure that motor vehicles exempted from taxation by this section are used primarily by orthopedically handicapped persons. The comptroller may require any individual seeking exemption under this section to present information establishing qualification for the exemption.

(b-1) The seller of a motor vehicle may not collect the tax from the purchaser of the motor vehicle if the purchaser:

(1) signs at the time of the purchase an exemption certificate that:

(A) is on a form designated by the comptroller; and

(B) contains all information the comptroller considers reasonable to establish qualification for the exemption at the time of sale; and

(2) presents any other documentation or information the comptroller requires by rule.

(b-2) Notwithstanding any other provision of this section or other law, the seller of a motor vehicle may rely on a properly executed and signed exemption certificate under Subsection (b-1) and does not have a duty to investigate the propriety of an exemption certificate that is valid on the certificate’s face. A seller who relies on an exemption certificate as provided by this subsection is not liable for the payment of motor vehicle sales taxes that would otherwise be due as a result of a motor vehicle sale.

(c) If the comptroller finds that the motor vehicle is not used primarily for the purposes specified in this Act or that the exemption should not have been granted, the comptroller shall assess the tax in an amount that would have been due had the exemption not been given under this section.

Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(b), eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 209, Sec. 25, eff. Oct. 1, 2003.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 236), Sec. 1, eff. September 1, 2009.

Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES. The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined by Section 773.003, Health and Safety Code, or other motor vehicle used exclusively for fire-fighting purposes or for emergency medical services when purchased by:

(1) a volunteer fire department;

(2) a nonprofit emergency medical service provider that receives a federal income tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3), Internal Revenue Code of 1986; or

(3) an emergency medical service provider to which Section 502.456, Transportation Code, applies.

Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990; Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.011, eff. September 1, 2013.

Sec. 152.088. MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES. The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle that is used for religious purposes.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sec. 152.089. EXEMPT VEHICLES. (a) The taxes imposed by this chapter do not apply to interstate motor vehicles, trailers, and semitrailers; provided that if a motor vehicle, trailer, or semitrailer ceases to be used as an interstate motor vehicle, trailer, or semitrailer within one year of either the date the vehicle was purchased in Texas or the date the vehicle was first brought into Texas, the taxes imposed by this chapter will apply at that time.

(b) If a motor vehicle is no longer leased for interstate use, the owner shall notify the comptroller on a form provided by the comptroller. The owner shall pay a tax at the rate prescribed by Section 152.021(b) on the motor vehicle based on the owner’s book value of the motor vehicle.

(c) In this section, “interstate motor vehicle” means a motor vehicle that is operated in this state and another state or country and for which registration fees could be apportioned if the motor vehicle were registered in a state or province of a country that is a member of the International Registration Plan. The term includes a bus used in transportation of chartered parties if the bus meets all the standards required of other motor vehicles for apportioned registration fees. The term does not include a vehicle leased for less than 181 days or a vehicle that has Texas license plates and does not operate under the International Registration Plan.

Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 1(b), eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 22, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 705, Sec. 9, eff. Sept. 1, 1997.

Sec. 152.090. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. (a) In this section, “hydrogen-powered motor vehicle” means a vehicle that meets the Phase II standards established by the California Air Resources Board as of September 1, 2007, for an ultra low-emission vehicle II or stricter Phase II emission standards established by that board and:

(1) is hydrogen power capable and has a fuel economy rating of at least 45 miles per gallon; or

(2) is fully hydrogen-powered.

(b) The taxes imposed by this chapter do not apply to the sale or use of a hydrogen-powered motor vehicle.

Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 10, eff. September 1, 2007.

Sec. 152.091. FARM OR TIMBER USE. (a) The taxes imposed by this chapter do not apply to the sale or use of a:

(1) farm machine, trailer, or semitrailer for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or

(2) machine, trailer, or semitrailer for use primarily for timber operations.

(b)(1) The taxes imposed by this chapter do not apply to the purchase of a:

(A) farm machine, trailer, or semitrailer that is to be leased for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or

(B) machine, trailer, or semitrailer that is to be leased for use primarily for timber operations.

(2) The exemption provided by this subsection applies only if the person purchasing the machine, trailer, or semitrailer to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller showing:

(A) the identification of the motor vehicle;

(B) the name and address of the lessor and the lessee; and

(C) verification by the lessee that the machine, trailer, or semitrailer will be used primarily for:

(i) farming and ranching, including the rearing of poultry, and use in feedlots; or

(ii) timber operations.

(3) If a motor vehicle for which the tax has not been paid ceases to be leased for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots or timber operations, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner’s book value of the motor vehicle. The tax is imposed at the same percentage rate that is provided by Section 152.021(b).

(b-1) In addition to the other requirements prescribed by this section, to claim an exemption provided by Subsection (a) or (b) the person purchasing, using, or leasing the machine, trailer, or semitrailer must provide an exemption certificate with a registration number issued by the comptroller under Section 151.1551.

(c) The taxes imposed by this chapter do not apply to the rental of a farm machine, a trailer, or a semitrailer for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots, or a machine, a trailer, or a semitrailer for use primarily for timber operations. The tax that would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts imposed by Section 152.026. The exemption provided by this subsection applies only if the owner of the motor vehicle obtains in good faith an exemption certificate from the person to whom the vehicle is being rented. To claim the exemption, the person renting the vehicle must also provide on the certificate a registration number issued by the comptroller under Section 151.1551.

(d) For purposes of this section, a machine is used “primarily for timber operations” if the machine is a self-propelled motor vehicle that is specially adapted to perform a specialized function in the production of timber, including land preparation, planting, maintenance, and gathering of trees commonly grown for commercial timber. The term does not include a self- propelled motor vehicle used to transport timber or timber products.

Added by Acts 1983, 68th Leg., p. 3211, ch. 553, Sec. 3, eff. Sept. 1, 1983. Amended by Acts 1999, 76th Leg., ch. 631, Sec. 16, eff. Oct. 1, 2001; Acts 2001, 77th Leg., ch. 1263, Sec. 29, eff. Oct. 1, 2001.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 7, eff. September 1, 2011.

Sec. 152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE. (a) The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior to any use in this state other than the transportation of the vehicle out of state, for use exclusively outside this state.

(b) To qualify for the exemption provided by this section the purchaser of a motor vehicle must sign at the time of the purchase an exemption certificate that:

(1) is on a form designated by the comptroller;

(2) contains all information the comptroller considers reasonable;

(3) is signed by the purchaser; and

(4) provides that the purchaser, by signing the certificate, authorizes the comptroller to provide a copy of the certificate to the state of intended use and registration.

Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 1, eff. May 20, 1983. Renumbered from Sec. 152.090 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(53). Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 23, eff. Oct. 1, 1993.

Sec. 152.093. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES. (a) The taxes imposed by this chapter do not apply to a motor vehicle:

(1) purchased, used, or rented by a qualified residential child-care facility; and

(2) intended for use primarily in transporting the children residing in the facility under a state license.

(b) In this section, “qualified residential child-care facility” means a child-care facility:

(1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:

(A) children who do not require specialized services or treatment; and

(B) children who are emotionally disturbed; and

(2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.

Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.

SUBCHAPTER F. PENALTIES

Sec. 152.101. PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE. (a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.

(b) An offense under this section is a felony of the third degree.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001.

Sec. 152.102. OPERATION WITHOUT PAYMENT OF TAX. (a) A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed by this chapter on the vehicle.

(b) An offense under this section is a Class C misdemeanor.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001.

Sec. 152.103. FAILURE TO KEEP RECORDS.

Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10

(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.

Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25

(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.

(b) An offense under this section is a Class C misdemeanor.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.

Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits an offense if the person intentionally or knowingly fails to pay to the tax assessor-collector the motor vehicle sales tax collected as required by this chapter.

(b) An offense under this section is:

(1) a Class C misdemeanor if the value of the tax collected and not paid is less than $1,500;

(2) a state jail felony if the value of the tax collected and not paid is $1,500 or more but less than $20,000;

(3) a felony of the third degree if the value of the tax collected and not paid is $20,000 or more but less than $100,000;

(4) a felony of the second degree if the value of the tax collected and not paid is $100,000 or more but less than $200,000; and

(5) a felony of the first degree if the value of the tax collected and not paid is $200,000 or more.

(c) When amounts are obtained in violation of this section pursuant to one scheme or continuing course of conduct, whether from the same or several resources, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.

Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.

Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for prosecution of any offense under this chapter is in:

(1) the county in which any element of the offense occurs; or

(2) Travis County.

Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.

Sec. 152.106. PROHIBITED ADVERTISING; CRIMINAL PENALTY. (a) A person who is required by Chapter 503, Transportation Code, to hold a dealer’s general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:

(1) will assume, absorb, or refund a part of the tax imposed by this chapter; or

(2) will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.

(b) An offense under this section is a Class C misdemeanor.

Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.

SUBCHAPTER G. DISPOSITION OF TAXES

Sec. 152.121. TAX SENT TO COMPTROLLER. (a) After crediting the amounts as provided by Section 152.123, a county tax assessor-collector shall send money collected from taxes and penalties imposed by this chapter to the comptroller as follows:

(1) on the 10th day of each month if during the last preceding state fiscal year less than $2 million of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;

(2) once each week if during the last preceding state fiscal year $2 million or more, but less than $10 million, of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector; or

(3) daily (as collected) if during the last preceding state fiscal year $10 million or more of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector.

(b) Taxes on metal dealer plates collected by the Texas Department of Motor Vehicles shall be deposited by the department in the state treasury in the same manner as are other taxes collected under this chapter.

(c) If the amount of net collections under Chapter 502, Transportation Code, and this chapter is insufficient to cover the amount of those net collections authorized to be retained by a county as a percentage of the tax and penalties collected under this chapter, the comptroller shall on request of the county tax assessor-collector authorize the county to retain a portion of the tax and penalties collected under this chapter to cover the deficiency.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 456, ch. 93, Sec. 13, eff. Sept. 1, 1983; Acts 1983, 68th Leg., p. 1360, ch. 280, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 23.01, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 165, Sec. 22(71), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.260, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.10, eff. September 1, 2009.

Sec. 152.122. ALLOCATION OF TAX. The comptroller shall deposit the funds received under Section 152.121 of this code as follows:

(1) 1/4 to the credit of the foundation school fund; and

(2) the remaining funds to the credit of the general revenue fund.

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982. Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 2, eff. Sept. 1, 1984; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 42, eff. Sept. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 7, Sec. 1, eff. Sept. 1, 1987.

Sec. 152.1222. ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND. (a) Notwithstanding Section 152.122, the comptroller shall deposit to the credit of the property tax relief fund under Section 403.109, Government Code, the amount of money received under Section 152.121 that is estimated to have been derived from the computation of the tax imposed by this chapter on the standard presumptive values of motor vehicles or on percentages of those values as provided by Section 152.0412.

(b) The comptroller shall determine the amount described by Subsection (a) using available statistical data. If satisfactory data are not available, the comptroller may require county tax assessor-collectors to report additional information to the comptroller as necessary to make the allocation required by Subsection (a).

Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 3(a), eff. October 1, 2006.

Sec. 152.123. TAX RETAINED BY COUNTY. (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this chapter in the preceding calendar year. In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:

(1) collected under Section 152.047 in the preceding calendar year; and

(2) determines are attributable to sales in the county.

(b) The county shall retain the following percentage of the amounts calculated under Subsection (a) during each of the following fiscal years:

(1) in fiscal year 2006, 10 percent;

(2) in fiscal year 2007, 20 percent;

(3) in fiscal year 2008, 30 percent;

(4) in fiscal year 2009, 40 percent;

(5) in fiscal year 2010, 50 percent;

(6) in fiscal year 2011, 60 percent;

(7) in fiscal year 2012, 70 percent;

(8) in fiscal year 2013, 80 percent;

(9) in fiscal year 2014, 90 percent;

(10) in fiscal year 2015 and succeeding years, 100 percent.

(c) The county shall credit the amounts retained under Subsection (b) to the county’s general fund.

Added by Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.

TAX CODE CHAPTER 152. TAXES ON SALE, RENTAL, AND USE

Our Facebook Page For Digital Marketing

website: site_url

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

MSN | Outlook, Office, Skype, Bing, Breaking News, and Latest Videos <![CDATA[(function(n,t){function h(n,i,r){typeof n!="string"&&(r=i,i=n,n=t);i&&i.splice||(r=i,i=[]);n==it?a=!0:n==rt&&(v=!0);l(n,i,r,!1,!1)}function l(n,t,i,r,f,e){var s,y;if(!n||!c[n]){var h=ot(n,t),o=h.dependencyNotFound,l=h.resolved;if(o){typeof u[o]=="undefined"&&(u[o]=[]);u[o].push(e||{i:n,d:t,f:i,r:r,s:f});return}s=typeof i=="function";y=v&&a&&s&&!f;y?et(n,i,l,r):ft(s,n,i,l,r)}}function ft(n,t,i,r,u){var f;f=n?i.apply(null,r):i;d(t,f,u)}function et(n,t,i,r){setTimeout(function(){var u=t.apply(null,i);d(n,u,r)},1)}function d(t,i,r){r&&(i={});t&&(i?(c[t]=i,f.push(t),g()):n.console&&console.error("Dependencies resolved, but object still not defined (or is otherwise falsey). id:"+t+"; typeof obj: "+typeof i))}function g(){var t,s,h,i,o,c,r,n;if(e)e&&(e=2);else{t=[];do{for(e=1,h=f.length,i=0;i<h;i++)o=f[i],c=u[o]||[],t=t.concat(c),delete u[o];for(f=[],s=t.length,r=0;r1);e=0}}function ot(n,t){for(var e,i=[],r,o=t?t.length:0,u=0;u=1&&(t.measure(n,i,r),f&&(o=t.getEntriesByName(n),o.length>=1&&(u[n]=Math.round(o[0].duration)))))}function e(){require([“c.onload”],function(){i(“TimeFordomComplete”,”domLoading”,”domComplete”);i(“TimeFordomInteractive”,”domLoading”,”domInteractive”);i(“TimeFordomContentLoaded”,”domContentLoadedEventStart”,”domContentLoadedEventEnd”);i(“TimeForloadEvent”,”loadEventStart”,”loadEventEnd”)})}function i(n,i,r){try{t.measure(n,i,r)}catch(u){console&&console.error(“Error while measuring native marker: “+n+”, error: “+u)}}var u=n._pageTimings||(n._pageTimings={}),t=n.performance;return typeof t==”object”&&typeof t.measure==”function”&&typeof t.getEntriesByName==”function”?(e(),n._perfMeasure=r,r):f});require([“window”,”document”],function(n,t){function h(){(n._pageTimings[i]===undefined||n._pageTimings[i]===-1)&&c({errId:1513,errMsg:”TTVR’s was not sent for this page within the timeout period.”})}function c(n){require([“track”],function(t){var i={errId:n.errId,errMsg:n.errMsg,reportingType:1};t.trackAppErrorEvent(i)})}function l(){var t,r,i;if(n.PerformanceObserver&&(t=n.PerformanceObserver.supportedEntryTypes,t))for(r=t.length,i=0;ir&&(r=t),r}function v(){var i=t.getElementsByTagName(“head”)[0],n=i.getAttribute(“data-required-ttvr”);return n?JSON.parse(n):null}function y(){return p()&&!u(i)}function p(){if(r&&r.length>0){for(var n=0;n-1)return”US”;if(si.indexOf(t)>-1)return”APAC”}return”EMEA”}function kt(n,t){return(t.exec(n)||{})[1]||””}function bi(){return fi?null:i.client.getMuid()}function ki(n,t){if(n&&n===1&&t>=0&&s&&s[t]&&s[t].elem&&s[t].elem.parentNode){var i=s[t].elem.parentNode.querySelector(“.adchoices,.adchoicesjs”);i&&(u.add(i,”show”),i.style.display=”block”)}}function dt(n,t){if(n&&lt[n])return lt[n];if(n&&t&&parseInt(n)>0&&parseInt(t)>0)return[n+”x”+t];require([“errorCategory”],function(n){o.trackAppErrorEvent(n.monetizationDisplayNoValidSize)})}function di(n){n&&n.gdprApplies!=null&&n.gdprApplies!=”null”&&h&&h.service&&h.service.user&&h.service.user.regs&&h.service.user.regs.gdpr&&(h.service.user.regs.gdpr.euconsent=n.tcString)}function ii(n,t,i,f,e){function ft(){require([“adDetection”],function(n){o.detectionObject=n(o);o.detectionObject.startDetection()})}function et(){g?g.sub(“adrefresh”,y):require([“mediator”],function(n){g=n;e.enableAdRefresh&&g.sub(“adrefresh”,y)})}function ot(){o.isRendered=!1;o.isLoaded=!1;o.isVisible=!1;o.canBeDisplayed=!1;o.canDisplayAdChoices=!1;o.sizeCharacteristics.adSizeType=ai;o.alreadyCalled=!1}function y(){ot();typeof o.order==”number”?setTimeout(function(){k()},o.order):k()}function k(){!o||b||o.isRendered||(r.setAdContainerDisplayState(o.htmlid,o.isVisible,o.canBeDisplayed||o.isRendered,o.canDisplayAdChoices),st())}function st(){window.JAC.fetch([o.friendlyId]);o.st=r.getCurrentTime();++vt;o.isRendered=!0}function ht(){o.isLoaded||(o.isLoaded=!0,–vt)}var l=n.id,v,c;if(l){e=e||{};var d=kt(f,ct),nt=e.forcefulVisibility,tt=e.forcefulDisplay,p=e.forcefulVisibility===!0,w=e.forcefulDisplay===!0,lt=e.adaptiveRefresh===!0,it=e.adaptiveRefreshInterval||3e3,rt=e.adCallAutoRefreshInterval||0,ut=e.adCallAutoRefreshMaxCount||5,h=n&&n.parentNode&&n.parentNode.parentNode,a=ci;if(h){v=!1;h.id&&h.id.indexOf(“banner1_homepage”)===0&&(v=!0);u.contains(h,”widead”)?a=hi:u.contains(h,”groupad”)&&(a=li);c=at[l];typeof c!=”number”&&(c=vi++,at[l]=c);var yt=e.disableAdPlacement,b=e.disableAds===!0,o={params:f,width:t,height:i,htmlid:l,oathAsid:r.getOathAsid(),options:e,sizeCharacteristics:{},clientRect:n.getBoundingClientRect(),isRendered:!1,isLoaded:!1,isVisible:!1,canBeDisplayed:!1,forcefulDisplayInEffect:w||tt===!1,forceDisplayOn:w,forcefulVisibilityInEffect:p||nt===!1,forceVisibilityOn:p,canDisplayAdChoices:!1,isMonitored:!1,elem:n,adType:a,idx:s.length,telemetry:{},currentRefreshCount:c,friendlyId:””,pg:d,shouldHideAds:b,completionCb:ht,refreshAd:y,rd:it,ari:rt,armc:ut,topBannerTimeout:v};return o.friendlyId=o.htmlid.substr(0,ei)+”_”+o.idx,r.updateElementData(o.telemetry,r.adTelemetryAttrs.FriendlyId,o.friendlyId),r.updateElementData(o.telemetry,r.adTelemetryAttrs.PageGroup,o.pg),s.push(o),ft(),et(),o}}}function a(t,i,r,u,f,e){var o=ii(n.getElementById(u),i,r,t,e),c,s,h;o&&(c=o.friendlyId,s=dt(e.adsVNextWidth||i,e.adsVNextHeight||r),s)&&(h={service:{alias:o.pg,sizes:s,params:{msft_asid:o.oathAsid,msft_refresh:”0″}},client:{targetElement:u,render:{requireViewable:!0}},features:{safeFrame:{}}},e&&e.enableAdRefresh===!0&&e.adCallAutoRefreshInterval&&e.adCallAutoRefreshMaxCount&&(h.features.rotation={enabled:!0,period:e.adCallAutoRefreshInterval,limit:e.adCallAutoRefreshMaxCount}),window.JAC.createPosition(c,h))}function ir(){et?ri():require([“adRefresh”],function(n){et=n;ri()})}function ri(){et.refreshAllAds()}function k(n){for(var t=0;t-1)||(window.JAC&&window.JAC.destroyPosition&&i.friendlyId&&window.JAC.destroyPosition(i.friendlyId),u(),r.callEventHandlers(r.eventTypes.AdTimeout,i,v,p))}function ur(n){r.callEventHandlers(r.eventTypes.SweeperCollapsed,n,v,p)}function ui(){return n.body.classList.contains(pi)}function fr(n){var s=yt,u=r.isDateTimeInRange(new Date,wt),f=i&&i.sitePage&&i.sitePage.vertical?i.sitePage.vertical:””,e=r.isDateTimeInRange(new Date,bt,f),t=n.htmlid,o={friendlyId:n.friendlyId,divid:t,oAsid:n.oathAsid};u===!1&&(n.todayTimeout===!0||n.topBannerTimeout===!0)&&n.topBannerTimeout===!0&&(nt[t]=setTimeout(function(){d(“.bannersectionad[data-section-id=’toptakeoverad’]”,o,function(){r.replaceTopBannerNativeAd(n.oathAsid)})},pt));ui()&&e===!1}function er(n){var i=n.htmlid,t={friendlyId:n.friendlyId,divid:i,oAsid:n.oathAsid};n.todayTimeout===!0&&d(“.todayshowcasead”,t,function(){r.replaceTodayNativeAd(n.oathAsid)});n.topBannerTimeout===!0&&d(“.bannersectionad[data-section-id=’toptakeoverad’]”,t,function(){r.replaceTopBannerNativeAd(n.oathAsid)});n.articleTopBannerTimeout===!0&&d(“#precontent .outeradcontainer”,t,function(){r.replaceArticleTopBannerNativeAd(n.oathAsid)});n.articleTopRightTimeout===!0&&d(“.drrTopAdWrapper .outeradcontainer”,t,function(){r.replaceArticleRightRailNativeAd(n.oathAsid)})}function or(n){var t,i,u,e,o;if(n&&n.meta&&n.meta.response&&n.meta.response.positions)for(t in n.meta.response.positions)if(i=k(t),i>=0)if(ki(o,i),u=s[i],nt&&nt[u.htmlid]&&clearTimeout(nt[u.htmlid]),r.updateElementData(u.telemetry,r.adTelemetryAttrs.DapEndTime,f()),e=rr(n.meta.response.positions[t]),o=n.meta.response.positions[t].status,o===2)r.callEventHandlers(r.eventTypes.AdNoBid,e,v,p);else if(o!==1)r.callEventHandlers(r.eventTypes.ErrorOccurred,e,v,p);else{if(window.JAC&&window.JAC._config&&window.JAC._config.service&&window.JAC._config.service.positions[t]&&window.JAC._config.service.positions[t].params){let n=parseInt(window.JAC._config.service.positions[t].params.msft_refresh);isNaN(n)||(n+=1,window.JAC._config.service.positions[t].params.msft_refresh=n.toString())}ft[t]=e}}function sr(n){var t,i,u;if(n&&n.meta&&n.meta.positionNames)for(t=0;t=0&&(u=s[i],fr(u),r.updateElementData(u.telemetry,r.adTelemetryAttrs.DapStartTime,f()))}function hr(n){var u,f,t,i;if(n&&n.meta&&n.meta.positionName){if(u=n.meta.positionName,f=k(u),f=2&&t.height>=2){if(u=k(i),u0){tt=”us”;ot=”enus”;t&&t.clientSettings&&t.clientSettings.locale&&t.clientSettings.locale.language&&t.clientSettings.locale.market&&(ot=t.clientSettings.locale.language+t.clientSettings.locale.market,tt=t.clientSettings.locale.market);it=r.getPageType();it==”NA”&&(it=null);var yr=c[0].getAttribute(“data-params”),gi=c[0].getAttribute(“data-options”),gt=JSON.parse(gi);h={service:{adServer:{“1AS”:{region:wi(tt),adClientId:”1002″,params:{msft_jac:”1″,msft_providerid:gt.prid,msft_rid:gt.rid,msft_ext_inv_cd:tt,msft_optout:r.getOptOut(),msft_muid:bi(),msft_envelopeid:r.getEnvelopeId(),msft_pagetype:it}}},site:{name:”MSN-“+ot},user:{regs:{gdpr:{applies:”0″}}},positions:{}},client:{positions:{},trackers:{opus:!1,smartPixel:!0,msftSync:!0}}};st=r.getEnvelopeId();st&&(h.service.user.eids=[{source:”liveramp.com”,uids:[{id:st}]}]);b=h.service.adServer[“1AS”].params;for(rt in b)(b[rt]===null||b[rt]===””)&&delete b[rt];for(l=0;l<![CDATA[define("headInfo",["document"],function(n){function l(n){var r={},i,t,u;if(!n)return r;for(n=n.substring(1,n.length-1),i=n.split(","),t=0,u=i.length;t<u;t++)if(t in i){var e=i[t],f=e.split(":"),o=f.splice(0,1),s=f.join(":").replace(/^s+/,"").replace(/s+$/,"");r[o[0].replace(/^s+/,"").replace(/s+$/,"")]=s}return r}var e=n.getElementsByTagName("head")[0],r,u,i,t,o;if(e){if(r={},u=e.getAttribute("data-info"),u)for(i=u.split(";"),t=0,o=i.length;t<o;t++)if(t in i){var h=i[t],s=h.split(":"),c=s.splice(0,1),f=s.join(":");r[c[0]]=f.charAt(0)==="{"?l(f):f.replace(/^s+/,"").replace(/s+$/,"")}return r}return{}});define("deviceGroup",function(){return{isTmx:1,isPc:1}});define("measure",function(){return function(n,t){var i=window.getComputedStyle(n);return t?i[t]||i.getPropertyValue(t):function(n){return i[n]||i.getPropertyValue(n)}}});define("deviceInit",function(){function u(i){return n[t(i)]}function f(i){return n[t(i)]=="true"}var n={},t=function(n){return n.toUpperCase()},i,r={capability:u,isCapable:f};return function(u){var f,e;if(i)throw"device was already initialized.";for(f in u)e=u[f],n[t(f)]=e;i=1;define("device",r)}});define("requestAnimationFrame",["window"],function(n){return function(){return n.requestAnimationFrame||n.webkitRequestAnimationFrame||n.mozRequestAnimationFrame||n.oRequestAnimationFrame||n.msRequestAnimationFrame||function(t){typeof t=="function"&&n.setTimeout(t,16.7)}}()});define("requestAnimationFrameBackground",["window","requestAnimationFrame","headData"],function(n,t,i){function u(i){typeof i=="function"&&(n.define.is(r)?t(i):setTimeout(i,1))}var r="c.pageReveal";return i.ispreload&&!n.define.is(r)?u:t});define("mediator",function(){function i(n){return t[n]||(t[n]=new r),t[n]}function r(){var n={};return{pub:function(t,i){var u=n[t],r;if(u)for(r=0;r<u.length;r++)u[r](i)},sub:function(t,i){if(typeof i=="function"){var r=n[t];r||(r=[],n[t]=r);r.push(i)}},unsub:function(t,i){var u=n[t],r;if(u)for(r=0;r<u.length;r++)u[r]===i&&u.splice(r–,1)}}}var n=new r,t={};return{pub:n.pub,sub:n.sub,unsub:n.unsub,pubChannel:function(n,t,r){i(t).pub(n,r)},subChannel:function(n,t,r){i(t).sub(n,r)},unsubChannel:function(n,t,r){i(t).unsub(n,r)}}});define("mediaQueryMatch",["device","deviceGroup","mediator","requestAnimationFrame","window"],function(n,t,i,r,u){function s(){function e(n,t){var i=n.exec(t);return i?i[1]*16:null}function n(){r(function(){t=u.innerWidth;f=u.innerHeight;for(var n=0;n<o.length;n++)h(o[n])})}function h(n){var r=p(n),t,i;if(n.matches!=r)for(n.matches=r,i=0;t=n.queryFunctions[i];i++)typeof t=="function"&&t()}function p(n){var i=!n.maxWidth||t=n.minWidth,u=!n.maxHeight||f=n.minHeight;return i&&r&&u&&e}function c(n){return{isMatching:function(){return!1},addListener:function(){},matches:!1,media:n,queryFunctions:[]}}var l=/min-width:s*(d+(.d+)?)/,a=/max-width:s*(d+(.d+)?)/,v=/min-height:s*(d+(.d+)?)/,y=/max-height:s*(d+(.d+)?)/,t,f,o=[],s;return require(["jquery"],function(t){t(u).resize(function(){clearTimeout(s);s=setTimeout(n,50)});require(["c.deferred"],n);setTimeout(n,500);i.subChannel("update","mediaQuery",n)}),function(i){if(!i)return c(i);var r={addListener:function(n){typeof n=="function"&&r.queryFunctions.push(n)},isMatching:function(){return n(),r.matches},matches:!1,media:i,queryFunctions:[]};return(r.minWidth=e(l,i),r.maxWidth=e(a,i),r.minHeight=e(v,i),r.maxHeight=e(y,i),!r.minWidth&&!r.maxWidth&&!r.minHeight&&!r.maxHeight)?c(i):(t=u.innerWidth,f=u.innerHeight,h(r),o.push(r),r)}}function h(n){var t=f(n);return t.isMatching=function(){return t.matches},t}var f=u.msMatchMedia||u.matchMedia,e=f?h:null,o=n.isCapable("UseCustomMatchMedia");return!o&&e||s()});define("scaledView",[],function(){return{addListener:function(){},removeListener:function(){},isScaled:function(){return!1}}});require(["measure","scaledView","document"],function(n,t,i){function u(){r=f.rem=parseFloat(n(i.getElementsByTagName("head")[0],"font-size"))}function f(n){return n*r}function e(n){return n/r}var r;t.addListener(u);u();define("remToPixel",function(){return f});define("pixelToRem",function(){return e})});define("viewAwareInit",["deviceGroup","pageTime","mediaQueryMatch","document","remToPixel"],function(n,t,i,r){return function(t){function f(n,t){var r,u,f;n&&(r=n.match(/calc((.*?))/),r&&r.length==2&&(n=n.replace(r[0],eval(r[1]))),u=i(n),f=u.isMatching(),f&&(e=t),u.addListener(function(){u.matches&&s(t)}),h.push({mq:u,viewValue:t}))}function s(n){e=n;for(var t=0;t]*href=”([^”]*)”[^>]*/>/ig,o.forceServerDpi===!0)t.dpi=t.ddpi;else if(o.server!=o.screen){for(y=o.screen,s=0;s<h.length;s++)if(c=h[s],y”};return{url:r,urlPart:u,html:f}});define(“classList”,function(){function i(n){return t[n]||(t[n]=new RegExp(“(\s|^)”+n+”(\s|$)”))}function n(n,t){return n?n.classList?n.classList.contains(t):n.className?n.className.match(i(t)):!1:!1}function r(t,i){t&&(t.classList?t.classList.add(i):n(t,i)||(t.className+=” “+i))}function f(t,i){t&&(t.classList?t.classList.toggle(i):n(t,i)?u(t,i):r(t,i))}function u(t,r){t&&(t.classList?t.classList.remove(r):n(t,r)&&(t.className=t.className?t.className.replace(i(r),” “):!1))}var t=[];return{add:r,remove:u,toggle:f,contains:n}});define(“viewport”,[“mediator”,”requestAnimationFrame”,”window”,”document”],function(n,t,i,r){function kt(){l=at();a=lt();(l!=s||a!=f)&&(u=!0,e=!0)}function g(){return{left:s,right:et,top:f,bottom:ot,width:h,height:c}}function ht(){u&&(s=l||at(),f=a||lt(),l=a=null,!nt&&f>yt&&(nt=!0,setTimeout(function(){define(“c.scrolled”,1)},ft)));o&&(h=i.innerWidth||r.documentElement.clientWidth,c=i.innerHeight||r.documentElement.clientHeight);(u||o)&&(et=s+h,ot=f+c);u=o=!1}function w(){if(e){pt=new Date;e=!1;var i=o,r=u,l=h,a=c,v=s,y=f;ht();i=i&&(a!=c||l!=h);r=r&&(v!=s||y!=f);i||r?(b||(b=setTimeout(function(){b=0;var t=g();n.pub(tt,t);r&&n.pub(it,t);i&&n.pub(rt,t)},ft)),dt(),setTimeout(w,ut)):t(w)}else t(w)}function dt(){v&&(st=+new Date,y||(y=setTimeout(function t(){y=v=!1;var i=new Date-st;i>d?n.pub(bt,k):y=setTimeout(t,d-i)},d)))}function ct(){u=!0;o=!0;e=!0}function lt(){if(typeof pageYOffset!=”undefined”)return pageYOffset;var t=r.body,n=r.documentElement;return n=n.clientHeight?n:t,n.scrollTop}function at(){if(typeof i.pageXOffset!=”undefined”)return i.pageXOffset;var t=r.body,n=r.documentElement;return n=n.clientWidth?n:t,n.scrollLeft}function gt(n){for(var i=null,t;n&&n.nodeName!=”BODY”&&n.nodeName!=”HTML”;){if(t=n.getAttribute(wt),t){t=t.split(“;”);i={x:parseInt(t[0])||0,y:parseInt(t[1])||0};break}n=n.parentNode}return i}function ni(n,t,i,r){var u=n.getBoundingClientRect();if(!u.top&&!u.right&&!u.bottom&&!u.left)return 0;r||(r=g());var o=r.width*(t||0),s=r.height*(i||0),h={left:-o,right:r.width+o,top:0-s,bottom:r.bottom+s},f={left:u.left,right:u.right,top:u.top,bottom:u.bottom},e=gt(n.parentNode);return e&&(f.left+=e.x,f.right+=e.x,f.top+=e.y,f.bottom+=e.y),ti(h,f)}function ti(n,t){return!(t.left>n.right||t.rightn.bottom||t.bottomyt()||i>pt())&&(yt=function(){return n.width/4},pt=function(){return n.height/4},w=n,k())})}function yi(){b=[]}function pi(n,t){var i=n.getAttribute(t);if(i)try{return r(i)}catch(u){l.error(“[imgSrc] error evaluating the ‘”+t+”‘ attribute: ‘”+i+”‘”,u)}}function wi(n,t){var u=!1,i=ct(n),r;return i&&i.src&&t&&typeof t.find==”function”&&typeof t.filter==”function”&&(r=t.find(“img[data-src]”).filter(function(){return this.imgSrcObj&&this.imgSrcObj.loadedSrc==i.src}),r.length&&(i.loadingSrc=i.src,n.imgSrcObj=i,ii(n,i,r[0]),u=!0)),u}function ct(n,t){var i=pi(n,li),f,r,u;if(i){if(f=i.dpi||1,i=i[v]!==t?i[v]:i[y]!==t?i[y]:i[“default”],r=typeof i,r==”string”)i={src:i};else if(r!=”object”||!i)return null;return i.dpi=f,i.src?(u=i.src.indexOf(“//”),u>0&&(i.src=i.src.substring(u)),i.src=gi(i.src,ei)):i.src=kt,i}return null}function gt(n,t){var i,r;return dt?(n.onload=null,i=ct(n),i&&(r=bi(n,i,t),r&&d(n,i,!0)),r):!1}function bi(n,t,i){return dt==2?!0:t.load==”wait”||t.load==”defer”?!1:e.contains(n,”wait”)?!1:e.contains(n,”defer”)?!1:n.getAttribute(ut)?!1:ni(n)?lt(n,t)?(i||f.isInViewport(n,0,0))?!0:!1:!1:!1}function ki(t){var i=tt&&tt!=t;tt=t;switch(t){case n.views.SIZE1ROWSIZE1COLUMN:v=”size1rowsize1column”;y=”size1column”;break;case n.views.SIZE2ROWSIZE1COLUMN:v=”size2rowsize1column”;y=”size1column”;break;case n.views.SIZE1ROWSIZE2COLUMN:v=”size1rowsize2column”;y=”size2column”;break;case n.views.SIZE2ROWSIZE2COLUMN:v=”size2rowsize2column”;y=”size2column”;break;case n.views.SIZE1ROWSIZE3COLUMN:v=”size1rowsize3column”;y=”size3column”;break;case n.views.SIZE2ROWSIZE3COLUMN:v=”size2rowsize3column”;y=”size3column”;break;case n.views.SIZE1ROWSIZE4COLUMN:v=”size1rowsize4column”;y=”size4column”;break;default:v=”size2rowsize4column”;y=”size4column”}i&&k()}function di(n){return(n||s).getElementsByTagName(“img”)}function k(n){var c,u,i;if(ht){var s=”TimeToLoadDeferredImagesStart”+g,h=”TimeToLoadDeferredImagesEnd”+g,l=”TimeForLoadDeferredImages”+g;for(g++,o._perfMarker&&o._perfMarker(s),c=0,u=di(n),i=0;i1&&(n.width=r.width*i.sizeMultiplier+.5|0),n.removeAttribute(“height”),u=n.getAttribute(“data-elementtiming”),u&&n.setAttribute(“elementtiming”,u),n.src=r.src,n.getAttribute(“data-record-deferred-loadtime”)===”true”&&n.setAttribute(“data-load-time”,a.now()),t.lowq&&r.loadingSrc==t.lowq?(t.lowqLoaded=!0,e.remove(n,vt),d(n,t)):(e.add(n,st),e.remove(n,et),e.remove(n,ot)))}function lt(n,t){if(!t||!t.src)return!1;var i=nt(n);return i.loadedSrc!=t.src&&t.src!=i.loadingSrc}function ri(n,t){if(!n)return null;if(t)t.src||(t={src:t});else{if(t=ct(n),!t)return null;var r=t.dpi||1;r!=i.client&&(t.src=nr(t.src,i.client/r))}return t}function ui(n,t){n&&(t=ri(n,t),lt(n,t)&&d(n,t))}function nt(n){var t=n.imgSrcObj;return t||n.nodeName!=”IMG”||(t={img:n,id:b.length},n.imgSrcObj=t,b[n.imgSrcObj.id]=t),t}function d(n,t){var r=nt(n,t),u,i;r.isInViewport===undefined&&(r.isInViewport=!0);r.loadingSrc=t.src;t.w&&t.h?n.setAttribute(ft,”width:”+t.w+”rem;height:”+t.h+”rem;”):n.hasAttribute(ft)&&n.removeAttribute(ft);e.add(n,ot);e.remove(n,st);e.remove(n,et);u=(t.lowqLoaded?null:t.lowq)||t.src;i=new h;i.onload=function(){i.onload=null;i.onerror=null;ti(n,function(){ii(n,t,i)},t)};i.onerror=function(){i.onload=null;i.onerror=null;ti(n,function(){tr(n,t,i)},t)};i.src=i.loadingSrc=u}var tt,v,y,it=(c.clientSettings||{}).imgsrc||{},ei=it.quality_high||60,ir=it.quality_low||5,oi=it.order_timeout||1e3,si=1,hi=1,ci=!1,rt,g=0,at=100*i.client,ut=”data-noupdate”,li=”data-src”,ft=”style”,et=”err”,ot=”loading”,st=”loaded”,vt=”lowq”,yt=function(){return 10},pt=function(){return 10},b=[],p=2,wt=/([?&]w=|_w)(d+)/,bt=/([?&]h=|_h)(d+)/,ai=/([?&]q=|_q)(d+)/,kt=”data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAEALAAAAAABAAEAAAIBTAA7″,dt={all:0,auto:1,none:2}[(location.search.match(/[?&]llibf=([^&#]+)/i)||[])[1]]||1,w,ht;return o._llic=gt,w=f.getDimensions(),n.listen(ki),ht=!1,require([“c.deferred”],function(){ht=!0;vi();k()}),o.loadDeferredImages=k,{go:ui,reset:ui,noUpdate:ut,data:kt,checkLoad:gt,isInViewport:f.isInViewport,loadInViewport:k,dataOffsetAttr:”data-offset”,force:wi,clearImages:yi}});define(“imageLoad”,[“imgSrc”,”classList”,”document”,”window”],function(n,t,i,r){function a(){s();n.isInViewport?y():f(i.querySelectorAll(“main img[data-src]”),c)}function s(n){u(“.ip .swipenav>li:first-child+li img,.carousel .slides li+li img”,”defer”,n);u(“.sip .swipenav>li:first-child+li img,.carousel .slides li+li img”,”defer”,n);u(“.ip .swipenav>li+li+li img”,”wait”,n);u(“.sip .swipenav>li+li+li img”,”wait”,n);u(“.todaystripe .pipedheadlinelistwithimage img”,”defer”,n)}function v(n,t){typeof n==”string”&&(n=i.querySelector(n));s(n);o(n,t)}function y(){e=!1;h(i.getElementById(“precontent”));f((i.getElementById(“main”)||{}).childNodes,p);h(i.getElementById(“aside”))}function p(i){var r=!1,u;return!t.contains(i,”mestripeouter”)&&i.querySelector(“img[data-src]”)&&(u=n.isInViewport(i,0,0),u?(e=!0,o(i)):e&&(r=!0)),r}function h(t){var i=!1;return t&&t.querySelector(“img[data-src]”)&&n.isInViewport(t,0,0)&&(i=!0,o(t)),i}function o(n,t){f(n.querySelectorAll(“img[data-src]”),function(n){c(n,t)})}function c(n){var i;return n&&(!n.src||!t.contains(n,”loaded”)&&!t.contains(n,”loading”))&&l(n,i)?!0:!1}function f(n,t){var i,r;if(n&&n.length)for(i=0;r=n[i];++i)if(r.nodeType==1&&t(r))break}function u(n,r,u){f((u||i).querySelectorAll(n),function(n){t.add(n,r)})}var l=n.checkLoad||r._llic,e;return{cleanup:a,module:v}});define(“autoSizeFlex”,[“jquery”,”jqBehavior”,”mediator”,”pixelToRem”,”dir.tokens”],function(n,t,i,r,u){function f(n){function e(){var i;(t=n.children(“:visible”).last(),f.length&&t.length)&&(i=u.ltr?t.offset().left-n.offset().left+t.outerWidth():f.offset().left-t.offset().left+f.outerWidth(!0),i!==n.width()&&n.width(r(i)+”rem”))}var t,f=n.children().first();return i.sub(“tabChanged”,e),{setup:e,update:e}}return t(f)});require([“binding”,”c.dom”],function(n){n(“autoSizeFlex”,”.autosizeflex”).all()});define(“allPageBindings”,function(){return function(n){var t=function(t){t(n)};require([“pageBindings”],t);require([“pageBindings.pc”],t);require([“pageBindings.pc-!ms.ie10plus”],t)}});require([“allPageBindings”],function(n){n(“html”)});define(“navigation”,[“escape”,”location”,”document”],function(n,t,i){function o(t,i,r){var u=t[i],e,f;if(!u||u.length===0)return””;for(e=””,f=0;f<u.length;f++)u[f]&&(e=e+r+i+"="+n.urlPart(u[f]),r==="?"&&(r="&"));return e}function u(n,t,i){var s=function(n){return n=n.replace(/+/g," "),decodeURIComponent(n)},u={},o,e;if(n)for(n=n.split("#")[0],o=n.split("&"),e=0;e0?"&":"?")+"fdhead="+i)}return o}function g(){c&&k&&!p&&(p=setTimeout(function(){var h,l,o,i,f,e;if(p=0,s.length){if(h=ft(),l="POST",r.hybridEnabled===1&&(d=!0),o=[],i=u.querySelectorAll&&u.querySelectorAll("[data-anadid]"),i&&i.length)for(f=0;f=0&&(t=h),t==h)?”warn”:t==y?”info”:(c&&(s.push({m:e.urlPart(n),t:t,d:f()}),g()),t==y?”info”:t==h?”warn”:”error”)}function a(n,t,i){if(r.console){if(!i&&n==”info”)return;if(!i&&n==”warn”)return;var u=console[n];u&&typeof u==”function”?console[n](t):console.log&&console.log(t)}}function v(n){var r=[],t,i;if(n)for(t=0;t<n.length;++t)i=nt(n[t]),i&&r.push(i);return r.join(", ")}function nt(n,t,i,u,f){var o=(n==null||typeof n=="string"?n:n.message||n.description)||"",e,s;return!o&&(n!=null&&(typeof n=="object"&&n.toString()=="[object Event]"?(e=r.event,e&&e.type=="error"&&(o=e.errorMessage,t=e.errorUrl,i=e.errorLine,u=e.errorCharacter)):o=n.toString()),!o)?"":(t=n.url||n.filename||t,i=n.lineno||i,u=n.colno||u,s=n.stack||n.error&&n.error.stack,o.trim()+(f||"")+(i?"nLine="+i:"")+(u?"nColumn="+u:"")+(t?"nScriptUrl="+t:"")+(s?"nStack="+s:""))}function et(){var n=v(arguments);l(n,it);i(function(){var n=u.location,i=e.html(n.protocol+"//"+n.host),f=e.url(n.href),o=function(n){var i="",r,t;if(n)for(r=n.length,t=0;t<r;t++)(t===8||t===12||t===16||t===20)&&(i+="-"),i+=n[t];return i};u.getElementsByTagName("body")[0].innerHTML="body{font-family:Arial;margin-left:40px}img{border:0 none}#content{margin-left:auto;margin-right:auto}#message h2{font-size:20px;font-weight:normal;color:#000;margin:34px 0 0 0}#message p{font-size:13px;color:#000;margin:7px 0 0 0}#errorref{font-size:11px;color:#737373;margin-top:41px}

This page is not available right now

This can sometimes happen if you have internet connectivity problems or are running software/plugins that affect your internet traffic.

Click here to try this page again, or visit: ‘+i+”Ref 1: “+e.html(o(t.clientSettings.aid))+”   Ref 2: “+e.html(t.clientSettings.sid||”000000″)+”   Ref 3: “+e.html((new r.Date).toUTCString())+””});ot({errId:1512,errMsg:n})}function ot(n){require([“track”],function(t){var i={errId:n.errId,errMsg:n.errMsg,reportingType:0};t.trackAppErrorEvent(i)})}function tt(){var n=v(arguments);a(l(n,b),n,!0)}function st(){var n=v(arguments);a(l(n,h),n)}function ht(){var n=v(arguments);a(l(n,y),n)}function ct(n){(r.console||{}).timeStamp?console.timeStamp(n):(r.performance||{}).mark&&r.performance.mark(n)}var w=0,it=-1,b=0,h=1,y=2,s=[],p,k,rt,o,d=!1,c=Math.random()*100

image beaconimage beaconimage beacon

Latest Stories

  • girl with cardgirl with card

    Thousands lining up for rare $300 bonus Ad The Ascent

  • A Frank Lloyd Wright house in Wisconsin, listed for the first time in 68 years, sold for $300,000 over the asking price — take a look inside INSIDER LogoINSIDER
  • King Charles, Camilla, the Queen Consort, Prince William, and Kate Middleton, look somber at first Remembrance Sunday after the Queen’s death INSIDER LogoINSIDER
  • ram_12

    Unsold Ram Trucks Now Almost Being Given Away (See Deals) Ad CarsGenius

  • Trump snaps at Mitch McConnell and launches another racist attack at his wife Raw Story LogoRaw Story
  • Our Favorite November Weeknight Dinner Recipes Delish LogoDelish
  • After a Young Woman Dies, Her Mother Takes Over Her Business The Wall Street Journal. LogoThe Wall Street Journal.
  • NASA Scientists Present Theory About Why We Haven’t Met Other Intelligent Life. It’s Crushing. HuffPost LogoHuffPost
  • Disney Follows Netflix in Making a Dumb Move (It’s Worse for the Mouse) TheStreet LogoTheStreet

  • Poll Results

    Do you like to try new food?

    Total responses: 68,038 votes

    Poll Results

    You’re at a favorite restaurant, you’re more likely to…

    • 16%

      Order something different

    Total responses: 60,897 votes

    Poll Results

    Do you like to try new recipes in the kitchen?

    Total responses: 59,025 votes

    Poll Results

    You’re served ‘mystery meat.’ Do you try it?

    Total responses: 58,209 votes

    Poll Results

    Are there any foods you absolutely won’t eat?

    Total responses: 57,842 votes

    Poll Results

    Which of these best describes your relationship to food?

    Total responses: 57,370 votes

Click here for more

Send MSN Feedback

Please give an overall site rating:

0&&(i.markers=r),f&&(i.timeToFirstSearchRendered=f),t.performance&&t.performance.navigation&&t.performance.navigation.type&&(i.navType=t.performance.navigation.type),require([“c.infopaneinteractive”],function(n){n&&(i.timeToInfopaneInteractive=n);o.sendUpdate(i)}))):t.setTimeout(c,500)}var o=n.telemetryTracking,u,s,h,f,i=(t.performance||{}).timing,r,e;i&&(u=i.loadEventStart-i.navigationStart,s=i.domComplete-i.navigationStart,h=i.responseStart-i.navigationStart,t.performance&&(r=t.performance.getEntriesByName(“TimeToFirstSearchRendered”,”mark”),r&&(e=r.length,e&&e>0&&(f=Math.round(r[0].startTime)))),u&&c())});window._perfMarker&&window._perfMarker(“TimeTocDom”,!0);window._perfMeasure&&window._perfMeasure(“TimeForcDom”,”TimeToHeadStart”,”TimeTocDom”,!0);define(“c.dom”,1);window.onload=function(n){function r(){clearTimeout(t);t=0;window._perfMarker&&window._perfMarker(“TimeTocDeferred”);window._perfMeasure&&window._perfMeasure(“TimeForcDeferred”,”TimeTocOnload”,”TimeTocDeferred”);define(“c.deferred”,1);require([“c.deferred”],function(){i=setTimeout(f,u)})}function f(){clearTimeout(i);i=0;window._perfMarker&&window._perfMarker(“TimeTocPostDeferred”);window._perfMeasure&&window._perfMeasure(“TimeForcPostdeferred”,”TimeTocDeferred”,”TimeTocPostDeferred”);define(“c.postdeferred”,1)}var t,i,u=2e3;return function(n){var i;n&&(i=(window.JSON&&window.JSON.parse(n)||{}).dms,u=(window.JSON&&window.JSON.parse(n)||{}).ps);t=setTimeout(r,i||3e3)}(document.getElementsByTagName(“head”)[0].getAttribute(“data-js”)),function(i){typeof n==”function”&&n(i);window._perfMarker&&window._perfMarker(“TimeTocOnload”,!0);window._perfMeasure&&window._perfMeasure(“TimeForcOnload”,”TimeTocDom”,”TimeTocOnload”,!0);define(“c.onload”,1);t&&(window.setImmediate?setImmediate(r):setTimeout(r,0))}}(window.onload)]]>

Opens in a new window Opens an external site Opens an external site in a new window


Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Our Facebook Page For Digital Marketing

website: site_url

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

Make MSN my homepage

  • Simply click the Run button at the bottom of your browser.

    Simply click the Run button at the bottom of your browser.

By clicking to run this downloaded file you agree to the Microsoft Service Agreement and Privacy Statement. Installation applies to Internet Explorer, Firefox, Chrome and Safari. Download didn’t start? Try again

Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Our Facebook Page For Digital Marketing

website: site_url

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

MSN | Outlook, Office, Skype, Bing, Breaking News, and Latest Videos <![CDATA[(function(n,t){function h(n,i,r){typeof n!="string"&&(r=i,i=n,n=t);i&&i.splice||(r=i,i=[]);n==it?a=!0:n==rt&&(v=!0);l(n,i,r,!1,!1)}function l(n,t,i,r,f,e){var s,y;if(!n||!c[n]){var h=ot(n,t),o=h.dependencyNotFound,l=h.resolved;if(o){typeof u[o]=="undefined"&&(u[o]=[]);u[o].push(e||{i:n,d:t,f:i,r:r,s:f});return}s=typeof i=="function";y=v&&a&&s&&!f;y?et(n,i,l,r):ft(s,n,i,l,r)}}function ft(n,t,i,r,u){var f;f=n?i.apply(null,r):i;d(t,f,u)}function et(n,t,i,r){setTimeout(function(){var u=t.apply(null,i);d(n,u,r)},1)}function d(t,i,r){r&&(i={});t&&(i?(c[t]=i,f.push(t),g()):n.console&&console.error("Dependencies resolved, but object still not defined (or is otherwise falsey). id:"+t+"; typeof obj: "+typeof i))}function g(){var t,s,h,i,o,c,r,n;if(e)e&&(e=2);else{t=[];do{for(e=1,h=f.length,i=0;i<h;i++)o=f[i],c=u[o]||[],t=t.concat(c),delete u[o];for(f=[],s=t.length,r=0;r1);e=0}}function ot(n,t){for(var e,i=[],r,o=t?t.length:0,u=0;u=1&&(t.measure(n,i,r),f&&(o=t.getEntriesByName(n),o.length>=1&&(u[n]=Math.round(o[0].duration)))))}function e(){require([“c.onload”],function(){i(“TimeFordomComplete”,”domLoading”,”domComplete”);i(“TimeFordomInteractive”,”domLoading”,”domInteractive”);i(“TimeFordomContentLoaded”,”domContentLoadedEventStart”,”domContentLoadedEventEnd”);i(“TimeForloadEvent”,”loadEventStart”,”loadEventEnd”)})}function i(n,i,r){try{t.measure(n,i,r)}catch(u){console&&console.error(“Error while measuring native marker: “+n+”, error: “+u)}}var u=n._pageTimings||(n._pageTimings={}),t=n.performance;return typeof t==”object”&&typeof t.measure==”function”&&typeof t.getEntriesByName==”function”?(e(),n._perfMeasure=r,r):f});require([“window”,”document”],function(n,t){function h(){(n._pageTimings[i]===undefined||n._pageTimings[i]===-1)&&c({errId:1513,errMsg:”TTVR’s was not sent for this page within the timeout period.”})}function c(n){require([“track”],function(t){var i={errId:n.errId,errMsg:n.errMsg,reportingType:1};t.trackAppErrorEvent(i)})}function l(){var t,r,i;if(n.PerformanceObserver&&(t=n.PerformanceObserver.supportedEntryTypes,t))for(r=t.length,i=0;ir&&(r=t),r}function v(){var i=t.getElementsByTagName(“head”)[0],n=i.getAttribute(“data-required-ttvr”);return n?JSON.parse(n):null}function y(){return p()&&!u(i)}function p(){if(r&&r.length>0){for(var n=0;n-1)return”US”;if(si.indexOf(t)>-1)return”APAC”}return”EMEA”}function kt(n,t){return(t.exec(n)||{})[1]||””}function bi(){return fi?null:i.client.getMuid()}function ki(n,t){if(n&&n===1&&t>=0&&s&&s[t]&&s[t].elem&&s[t].elem.parentNode){var i=s[t].elem.parentNode.querySelector(“.adchoices,.adchoicesjs”);i&&(u.add(i,”show”),i.style.display=”block”)}}function dt(n,t){if(n&&lt[n])return lt[n];if(n&&t&&parseInt(n)>0&&parseInt(t)>0)return[n+”x”+t];require([“errorCategory”],function(n){o.trackAppErrorEvent(n.monetizationDisplayNoValidSize)})}function di(n){n&&n.gdprApplies!=null&&n.gdprApplies!=”null”&&h&&h.service&&h.service.user&&h.service.user.regs&&h.service.user.regs.gdpr&&(h.service.user.regs.gdpr.euconsent=n.tcString)}function ii(n,t,i,f,e){function ft(){require([“adDetection”],function(n){o.detectionObject=n(o);o.detectionObject.startDetection()})}function et(){g?g.sub(“adrefresh”,y):require([“mediator”],function(n){g=n;e.enableAdRefresh&&g.sub(“adrefresh”,y)})}function ot(){o.isRendered=!1;o.isLoaded=!1;o.isVisible=!1;o.canBeDisplayed=!1;o.canDisplayAdChoices=!1;o.sizeCharacteristics.adSizeType=ai;o.alreadyCalled=!1}function y(){ot();typeof o.order==”number”?setTimeout(function(){k()},o.order):k()}function k(){!o||b||o.isRendered||(r.setAdContainerDisplayState(o.htmlid,o.isVisible,o.canBeDisplayed||o.isRendered,o.canDisplayAdChoices),st())}function st(){window.JAC.fetch([o.friendlyId]);o.st=r.getCurrentTime();++vt;o.isRendered=!0}function ht(){o.isLoaded||(o.isLoaded=!0,–vt)}var l=n.id,v,c;if(l){e=e||{};var d=kt(f,ct),nt=e.forcefulVisibility,tt=e.forcefulDisplay,p=e.forcefulVisibility===!0,w=e.forcefulDisplay===!0,lt=e.adaptiveRefresh===!0,it=e.adaptiveRefreshInterval||3e3,rt=e.adCallAutoRefreshInterval||0,ut=e.adCallAutoRefreshMaxCount||5,h=n&&n.parentNode&&n.parentNode.parentNode,a=ci;if(h){v=!1;h.id&&h.id.indexOf(“banner1_homepage”)===0&&(v=!0);u.contains(h,”widead”)?a=hi:u.contains(h,”groupad”)&&(a=li);c=at[l];typeof c!=”number”&&(c=vi++,at[l]=c);var yt=e.disableAdPlacement,b=e.disableAds===!0,o={params:f,width:t,height:i,htmlid:l,oathAsid:r.getOathAsid(),options:e,sizeCharacteristics:{},clientRect:n.getBoundingClientRect(),isRendered:!1,isLoaded:!1,isVisible:!1,canBeDisplayed:!1,forcefulDisplayInEffect:w||tt===!1,forceDisplayOn:w,forcefulVisibilityInEffect:p||nt===!1,forceVisibilityOn:p,canDisplayAdChoices:!1,isMonitored:!1,elem:n,adType:a,idx:s.length,telemetry:{},currentRefreshCount:c,friendlyId:””,pg:d,shouldHideAds:b,completionCb:ht,refreshAd:y,rd:it,ari:rt,armc:ut,topBannerTimeout:v};return o.friendlyId=o.htmlid.substr(0,ei)+”_”+o.idx,r.updateElementData(o.telemetry,r.adTelemetryAttrs.FriendlyId,o.friendlyId),r.updateElementData(o.telemetry,r.adTelemetryAttrs.PageGroup,o.pg),s.push(o),ft(),et(),o}}}function a(t,i,r,u,f,e){var o=ii(n.getElementById(u),i,r,t,e),c,s,h;o&&(c=o.friendlyId,s=dt(e.adsVNextWidth||i,e.adsVNextHeight||r),s)&&(h={service:{alias:o.pg,sizes:s,params:{msft_asid:o.oathAsid,msft_refresh:”0″}},client:{targetElement:u,render:{requireViewable:!0}},features:{safeFrame:{}}},e&&e.enableAdRefresh===!0&&e.adCallAutoRefreshInterval&&e.adCallAutoRefreshMaxCount&&(h.features.rotation={enabled:!0,period:e.adCallAutoRefreshInterval,limit:e.adCallAutoRefreshMaxCount}),window.JAC.createPosition(c,h))}function ir(){et?ri():require([“adRefresh”],function(n){et=n;ri()})}function ri(){et.refreshAllAds()}function k(n){for(var t=0;t-1)||(window.JAC&&window.JAC.destroyPosition&&i.friendlyId&&window.JAC.destroyPosition(i.friendlyId),u(),r.callEventHandlers(r.eventTypes.AdTimeout,i,v,p))}function ur(n){r.callEventHandlers(r.eventTypes.SweeperCollapsed,n,v,p)}function ui(){return n.body.classList.contains(pi)}function fr(n){var s=yt,u=r.isDateTimeInRange(new Date,wt),f=i&&i.sitePage&&i.sitePage.vertical?i.sitePage.vertical:””,e=r.isDateTimeInRange(new Date,bt,f),t=n.htmlid,o={friendlyId:n.friendlyId,divid:t,oAsid:n.oathAsid};u===!1&&(n.todayTimeout===!0||n.topBannerTimeout===!0)&&n.topBannerTimeout===!0&&(nt[t]=setTimeout(function(){d(“.bannersectionad[data-section-id=’toptakeoverad’]”,o,function(){r.replaceTopBannerNativeAd(n.oathAsid)})},pt));ui()&&e===!1}function er(n){var i=n.htmlid,t={friendlyId:n.friendlyId,divid:i,oAsid:n.oathAsid};n.todayTimeout===!0&&d(“.todayshowcasead”,t,function(){r.replaceTodayNativeAd(n.oathAsid)});n.topBannerTimeout===!0&&d(“.bannersectionad[data-section-id=’toptakeoverad’]”,t,function(){r.replaceTopBannerNativeAd(n.oathAsid)});n.articleTopBannerTimeout===!0&&d(“#precontent .outeradcontainer”,t,function(){r.replaceArticleTopBannerNativeAd(n.oathAsid)});n.articleTopRightTimeout===!0&&d(“.drrTopAdWrapper .outeradcontainer”,t,function(){r.replaceArticleRightRailNativeAd(n.oathAsid)})}function or(n){var t,i,u,e,o;if(n&&n.meta&&n.meta.response&&n.meta.response.positions)for(t in n.meta.response.positions)if(i=k(t),i>=0)if(ki(o,i),u=s[i],nt&&nt[u.htmlid]&&clearTimeout(nt[u.htmlid]),r.updateElementData(u.telemetry,r.adTelemetryAttrs.DapEndTime,f()),e=rr(n.meta.response.positions[t]),o=n.meta.response.positions[t].status,o===2)r.callEventHandlers(r.eventTypes.AdNoBid,e,v,p);else if(o!==1)r.callEventHandlers(r.eventTypes.ErrorOccurred,e,v,p);else{if(window.JAC&&window.JAC._config&&window.JAC._config.service&&window.JAC._config.service.positions[t]&&window.JAC._config.service.positions[t].params){let n=parseInt(window.JAC._config.service.positions[t].params.msft_refresh);isNaN(n)||(n+=1,window.JAC._config.service.positions[t].params.msft_refresh=n.toString())}ft[t]=e}}function sr(n){var t,i,u;if(n&&n.meta&&n.meta.positionNames)for(t=0;t=0&&(u=s[i],fr(u),r.updateElementData(u.telemetry,r.adTelemetryAttrs.DapStartTime,f()))}function hr(n){var u,f,t,i;if(n&&n.meta&&n.meta.positionName){if(u=n.meta.positionName,f=k(u),f=2&&t.height>=2){if(u=k(i),u0){tt=”us”;ot=”enus”;t&&t.clientSettings&&t.clientSettings.locale&&t.clientSettings.locale.language&&t.clientSettings.locale.market&&(ot=t.clientSettings.locale.language+t.clientSettings.locale.market,tt=t.clientSettings.locale.market);it=r.getPageType();it==”NA”&&(it=null);var yr=c[0].getAttribute(“data-params”),gi=c[0].getAttribute(“data-options”),gt=JSON.parse(gi);h={service:{adServer:{“1AS”:{region:wi(tt),adClientId:”1002″,params:{msft_jac:”1″,msft_providerid:gt.prid,msft_rid:gt.rid,msft_ext_inv_cd:tt,msft_optout:r.getOptOut(),msft_muid:bi(),msft_envelopeid:r.getEnvelopeId(),msft_pagetype:it}}},site:{name:”MSN-“+ot},user:{regs:{gdpr:{applies:”0″}}},positions:{}},client:{positions:{},trackers:{opus:!1,smartPixel:!0,msftSync:!0}}};st=r.getEnvelopeId();st&&(h.service.user.eids=[{source:”liveramp.com”,uids:[{id:st}]}]);b=h.service.adServer[“1AS”].params;for(rt in b)(b[rt]===null||b[rt]===””)&&delete b[rt];for(l=0;l<![CDATA[define("headInfo",["document"],function(n){function l(n){var r={},i,t,u;if(!n)return r;for(n=n.substring(1,n.length-1),i=n.split(","),t=0,u=i.length;t<u;t++)if(t in i){var e=i[t],f=e.split(":"),o=f.splice(0,1),s=f.join(":").replace(/^s+/,"").replace(/s+$/,"");r[o[0].replace(/^s+/,"").replace(/s+$/,"")]=s}return r}var e=n.getElementsByTagName("head")[0],r,u,i,t,o;if(e){if(r={},u=e.getAttribute("data-info"),u)for(i=u.split(";"),t=0,o=i.length;t<o;t++)if(t in i){var h=i[t],s=h.split(":"),c=s.splice(0,1),f=s.join(":");r[c[0]]=f.charAt(0)==="{"?l(f):f.replace(/^s+/,"").replace(/s+$/,"")}return r}return{}});define("deviceGroup",function(){return{isTmx:1,isPc:1}});define("measure",function(){return function(n,t){var i=window.getComputedStyle(n);return t?i[t]||i.getPropertyValue(t):function(n){return i[n]||i.getPropertyValue(n)}}});define("deviceInit",function(){function u(i){return n[t(i)]}function f(i){return n[t(i)]=="true"}var n={},t=function(n){return n.toUpperCase()},i,r={capability:u,isCapable:f};return function(u){var f,e;if(i)throw"device was already initialized.";for(f in u)e=u[f],n[t(f)]=e;i=1;define("device",r)}});define("requestAnimationFrame",["window"],function(n){return function(){return n.requestAnimationFrame||n.webkitRequestAnimationFrame||n.mozRequestAnimationFrame||n.oRequestAnimationFrame||n.msRequestAnimationFrame||function(t){typeof t=="function"&&n.setTimeout(t,16.7)}}()});define("requestAnimationFrameBackground",["window","requestAnimationFrame","headData"],function(n,t,i){function u(i){typeof i=="function"&&(n.define.is(r)?t(i):setTimeout(i,1))}var r="c.pageReveal";return i.ispreload&&!n.define.is(r)?u:t});define("mediator",function(){function i(n){return t[n]||(t[n]=new r),t[n]}function r(){var n={};return{pub:function(t,i){var u=n[t],r;if(u)for(r=0;r<u.length;r++)u[r](i)},sub:function(t,i){if(typeof i=="function"){var r=n[t];r||(r=[],n[t]=r);r.push(i)}},unsub:function(t,i){var u=n[t],r;if(u)for(r=0;r<u.length;r++)u[r]===i&&u.splice(r–,1)}}}var n=new r,t={};return{pub:n.pub,sub:n.sub,unsub:n.unsub,pubChannel:function(n,t,r){i(t).pub(n,r)},subChannel:function(n,t,r){i(t).sub(n,r)},unsubChannel:function(n,t,r){i(t).unsub(n,r)}}});define("mediaQueryMatch",["device","deviceGroup","mediator","requestAnimationFrame","window"],function(n,t,i,r,u){function s(){function e(n,t){var i=n.exec(t);return i?i[1]*16:null}function n(){r(function(){t=u.innerWidth;f=u.innerHeight;for(var n=0;n<o.length;n++)h(o[n])})}function h(n){var r=p(n),t,i;if(n.matches!=r)for(n.matches=r,i=0;t=n.queryFunctions[i];i++)typeof t=="function"&&t()}function p(n){var i=!n.maxWidth||t=n.minWidth,u=!n.maxHeight||f=n.minHeight;return i&&r&&u&&e}function c(n){return{isMatching:function(){return!1},addListener:function(){},matches:!1,media:n,queryFunctions:[]}}var l=/min-width:s*(d+(.d+)?)/,a=/max-width:s*(d+(.d+)?)/,v=/min-height:s*(d+(.d+)?)/,y=/max-height:s*(d+(.d+)?)/,t,f,o=[],s;return require(["jquery"],function(t){t(u).resize(function(){clearTimeout(s);s=setTimeout(n,50)});require(["c.deferred"],n);setTimeout(n,500);i.subChannel("update","mediaQuery",n)}),function(i){if(!i)return c(i);var r={addListener:function(n){typeof n=="function"&&r.queryFunctions.push(n)},isMatching:function(){return n(),r.matches},matches:!1,media:i,queryFunctions:[]};return(r.minWidth=e(l,i),r.maxWidth=e(a,i),r.minHeight=e(v,i),r.maxHeight=e(y,i),!r.minWidth&&!r.maxWidth&&!r.minHeight&&!r.maxHeight)?c(i):(t=u.innerWidth,f=u.innerHeight,h(r),o.push(r),r)}}function h(n){var t=f(n);return t.isMatching=function(){return t.matches},t}var f=u.msMatchMedia||u.matchMedia,e=f?h:null,o=n.isCapable("UseCustomMatchMedia");return!o&&e||s()});define("scaledView",[],function(){return{addListener:function(){},removeListener:function(){},isScaled:function(){return!1}}});require(["measure","scaledView","document"],function(n,t,i){function u(){r=f.rem=parseFloat(n(i.getElementsByTagName("head")[0],"font-size"))}function f(n){return n*r}function e(n){return n/r}var r;t.addListener(u);u();define("remToPixel",function(){return f});define("pixelToRem",function(){return e})});define("viewAwareInit",["deviceGroup","pageTime","mediaQueryMatch","document","remToPixel"],function(n,t,i,r){return function(t){function f(n,t){var r,u,f;n&&(r=n.match(/calc((.*?))/),r&&r.length==2&&(n=n.replace(r[0],eval(r[1]))),u=i(n),f=u.isMatching(),f&&(e=t),u.addListener(function(){u.matches&&s(t)}),h.push({mq:u,viewValue:t}))}function s(n){e=n;for(var t=0;t]*href=”([^”]*)”[^>]*/>/ig,o.forceServerDpi===!0)t.dpi=t.ddpi;else if(o.server!=o.screen){for(y=o.screen,s=0;s<h.length;s++)if(c=h[s],y”};return{url:r,urlPart:u,html:f}});define(“classList”,function(){function i(n){return t[n]||(t[n]=new RegExp(“(\s|^)”+n+”(\s|$)”))}function n(n,t){return n?n.classList?n.classList.contains(t):n.className?n.className.match(i(t)):!1:!1}function r(t,i){t&&(t.classList?t.classList.add(i):n(t,i)||(t.className+=” “+i))}function f(t,i){t&&(t.classList?t.classList.toggle(i):n(t,i)?u(t,i):r(t,i))}function u(t,r){t&&(t.classList?t.classList.remove(r):n(t,r)&&(t.className=t.className?t.className.replace(i(r),” “):!1))}var t=[];return{add:r,remove:u,toggle:f,contains:n}});define(“viewport”,[“mediator”,”requestAnimationFrame”,”window”,”document”],function(n,t,i,r){function kt(){l=at();a=lt();(l!=s||a!=f)&&(u=!0,e=!0)}function g(){return{left:s,right:et,top:f,bottom:ot,width:h,height:c}}function ht(){u&&(s=l||at(),f=a||lt(),l=a=null,!nt&&f>yt&&(nt=!0,setTimeout(function(){define(“c.scrolled”,1)},ft)));o&&(h=i.innerWidth||r.documentElement.clientWidth,c=i.innerHeight||r.documentElement.clientHeight);(u||o)&&(et=s+h,ot=f+c);u=o=!1}function w(){if(e){pt=new Date;e=!1;var i=o,r=u,l=h,a=c,v=s,y=f;ht();i=i&&(a!=c||l!=h);r=r&&(v!=s||y!=f);i||r?(b||(b=setTimeout(function(){b=0;var t=g();n.pub(tt,t);r&&n.pub(it,t);i&&n.pub(rt,t)},ft)),dt(),setTimeout(w,ut)):t(w)}else t(w)}function dt(){v&&(st=+new Date,y||(y=setTimeout(function t(){y=v=!1;var i=new Date-st;i>d?n.pub(bt,k):y=setTimeout(t,d-i)},d)))}function ct(){u=!0;o=!0;e=!0}function lt(){if(typeof pageYOffset!=”undefined”)return pageYOffset;var t=r.body,n=r.documentElement;return n=n.clientHeight?n:t,n.scrollTop}function at(){if(typeof i.pageXOffset!=”undefined”)return i.pageXOffset;var t=r.body,n=r.documentElement;return n=n.clientWidth?n:t,n.scrollLeft}function gt(n){for(var i=null,t;n&&n.nodeName!=”BODY”&&n.nodeName!=”HTML”;){if(t=n.getAttribute(wt),t){t=t.split(“;”);i={x:parseInt(t[0])||0,y:parseInt(t[1])||0};break}n=n.parentNode}return i}function ni(n,t,i,r){var u=n.getBoundingClientRect();if(!u.top&&!u.right&&!u.bottom&&!u.left)return 0;r||(r=g());var o=r.width*(t||0),s=r.height*(i||0),h={left:-o,right:r.width+o,top:0-s,bottom:r.bottom+s},f={left:u.left,right:u.right,top:u.top,bottom:u.bottom},e=gt(n.parentNode);return e&&(f.left+=e.x,f.right+=e.x,f.top+=e.y,f.bottom+=e.y),ti(h,f)}function ti(n,t){return!(t.left>n.right||t.rightn.bottom||t.bottomyt()||i>pt())&&(yt=function(){return n.width/4},pt=function(){return n.height/4},w=n,k())})}function yi(){b=[]}function pi(n,t){var i=n.getAttribute(t);if(i)try{return r(i)}catch(u){l.error(“[imgSrc] error evaluating the ‘”+t+”‘ attribute: ‘”+i+”‘”,u)}}function wi(n,t){var u=!1,i=ct(n),r;return i&&i.src&&t&&typeof t.find==”function”&&typeof t.filter==”function”&&(r=t.find(“img[data-src]”).filter(function(){return this.imgSrcObj&&this.imgSrcObj.loadedSrc==i.src}),r.length&&(i.loadingSrc=i.src,n.imgSrcObj=i,ii(n,i,r[0]),u=!0)),u}function ct(n,t){var i=pi(n,li),f,r,u;if(i){if(f=i.dpi||1,i=i[v]!==t?i[v]:i[y]!==t?i[y]:i[“default”],r=typeof i,r==”string”)i={src:i};else if(r!=”object”||!i)return null;return i.dpi=f,i.src?(u=i.src.indexOf(“//”),u>0&&(i.src=i.src.substring(u)),i.src=gi(i.src,ei)):i.src=kt,i}return null}function gt(n,t){var i,r;return dt?(n.onload=null,i=ct(n),i&&(r=bi(n,i,t),r&&d(n,i,!0)),r):!1}function bi(n,t,i){return dt==2?!0:t.load==”wait”||t.load==”defer”?!1:e.contains(n,”wait”)?!1:e.contains(n,”defer”)?!1:n.getAttribute(ut)?!1:ni(n)?lt(n,t)?(i||f.isInViewport(n,0,0))?!0:!1:!1:!1}function ki(t){var i=tt&&tt!=t;tt=t;switch(t){case n.views.SIZE1ROWSIZE1COLUMN:v=”size1rowsize1column”;y=”size1column”;break;case n.views.SIZE2ROWSIZE1COLUMN:v=”size2rowsize1column”;y=”size1column”;break;case n.views.SIZE1ROWSIZE2COLUMN:v=”size1rowsize2column”;y=”size2column”;break;case n.views.SIZE2ROWSIZE2COLUMN:v=”size2rowsize2column”;y=”size2column”;break;case n.views.SIZE1ROWSIZE3COLUMN:v=”size1rowsize3column”;y=”size3column”;break;case n.views.SIZE2ROWSIZE3COLUMN:v=”size2rowsize3column”;y=”size3column”;break;case n.views.SIZE1ROWSIZE4COLUMN:v=”size1rowsize4column”;y=”size4column”;break;default:v=”size2rowsize4column”;y=”size4column”}i&&k()}function di(n){return(n||s).getElementsByTagName(“img”)}function k(n){var c,u,i;if(ht){var s=”TimeToLoadDeferredImagesStart”+g,h=”TimeToLoadDeferredImagesEnd”+g,l=”TimeForLoadDeferredImages”+g;for(g++,o._perfMarker&&o._perfMarker(s),c=0,u=di(n),i=0;i1&&(n.width=r.width*i.sizeMultiplier+.5|0),n.removeAttribute(“height”),u=n.getAttribute(“data-elementtiming”),u&&n.setAttribute(“elementtiming”,u),n.src=r.src,n.getAttribute(“data-record-deferred-loadtime”)===”true”&&n.setAttribute(“data-load-time”,a.now()),t.lowq&&r.loadingSrc==t.lowq?(t.lowqLoaded=!0,e.remove(n,vt),d(n,t)):(e.add(n,st),e.remove(n,et),e.remove(n,ot)))}function lt(n,t){if(!t||!t.src)return!1;var i=nt(n);return i.loadedSrc!=t.src&&t.src!=i.loadingSrc}function ri(n,t){if(!n)return null;if(t)t.src||(t={src:t});else{if(t=ct(n),!t)return null;var r=t.dpi||1;r!=i.client&&(t.src=nr(t.src,i.client/r))}return t}function ui(n,t){n&&(t=ri(n,t),lt(n,t)&&d(n,t))}function nt(n){var t=n.imgSrcObj;return t||n.nodeName!=”IMG”||(t={img:n,id:b.length},n.imgSrcObj=t,b[n.imgSrcObj.id]=t),t}function d(n,t){var r=nt(n,t),u,i;r.isInViewport===undefined&&(r.isInViewport=!0);r.loadingSrc=t.src;t.w&&t.h?n.setAttribute(ft,”width:”+t.w+”rem;height:”+t.h+”rem;”):n.hasAttribute(ft)&&n.removeAttribute(ft);e.add(n,ot);e.remove(n,st);e.remove(n,et);u=(t.lowqLoaded?null:t.lowq)||t.src;i=new h;i.onload=function(){i.onload=null;i.onerror=null;ti(n,function(){ii(n,t,i)},t)};i.onerror=function(){i.onload=null;i.onerror=null;ti(n,function(){tr(n,t,i)},t)};i.src=i.loadingSrc=u}var tt,v,y,it=(c.clientSettings||{}).imgsrc||{},ei=it.quality_high||60,ir=it.quality_low||5,oi=it.order_timeout||1e3,si=1,hi=1,ci=!1,rt,g=0,at=100*i.client,ut=”data-noupdate”,li=”data-src”,ft=”style”,et=”err”,ot=”loading”,st=”loaded”,vt=”lowq”,yt=function(){return 10},pt=function(){return 10},b=[],p=2,wt=/([?&]w=|_w)(d+)/,bt=/([?&]h=|_h)(d+)/,ai=/([?&]q=|_q)(d+)/,kt=”data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAEALAAAAAABAAEAAAIBTAA7″,dt={all:0,auto:1,none:2}[(location.search.match(/[?&]llibf=([^&#]+)/i)||[])[1]]||1,w,ht;return o._llic=gt,w=f.getDimensions(),n.listen(ki),ht=!1,require([“c.deferred”],function(){ht=!0;vi();k()}),o.loadDeferredImages=k,{go:ui,reset:ui,noUpdate:ut,data:kt,checkLoad:gt,isInViewport:f.isInViewport,loadInViewport:k,dataOffsetAttr:”data-offset”,force:wi,clearImages:yi}});define(“imageLoad”,[“imgSrc”,”classList”,”document”,”window”],function(n,t,i,r){function a(){s();n.isInViewport?y():f(i.querySelectorAll(“main img[data-src]”),c)}function s(n){u(“.ip .swipenav>li:first-child+li img,.carousel .slides li+li img”,”defer”,n);u(“.sip .swipenav>li:first-child+li img,.carousel .slides li+li img”,”defer”,n);u(“.ip .swipenav>li+li+li img”,”wait”,n);u(“.sip .swipenav>li+li+li img”,”wait”,n);u(“.todaystripe .pipedheadlinelistwithimage img”,”defer”,n)}function v(n,t){typeof n==”string”&&(n=i.querySelector(n));s(n);o(n,t)}function y(){e=!1;h(i.getElementById(“precontent”));f((i.getElementById(“main”)||{}).childNodes,p);h(i.getElementById(“aside”))}function p(i){var r=!1,u;return!t.contains(i,”mestripeouter”)&&i.querySelector(“img[data-src]”)&&(u=n.isInViewport(i,0,0),u?(e=!0,o(i)):e&&(r=!0)),r}function h(t){var i=!1;return t&&t.querySelector(“img[data-src]”)&&n.isInViewport(t,0,0)&&(i=!0,o(t)),i}function o(n,t){f(n.querySelectorAll(“img[data-src]”),function(n){c(n,t)})}function c(n){var i;return n&&(!n.src||!t.contains(n,”loaded”)&&!t.contains(n,”loading”))&&l(n,i)?!0:!1}function f(n,t){var i,r;if(n&&n.length)for(i=0;r=n[i];++i)if(r.nodeType==1&&t(r))break}function u(n,r,u){f((u||i).querySelectorAll(n),function(n){t.add(n,r)})}var l=n.checkLoad||r._llic,e;return{cleanup:a,module:v}});define(“autoSizeFlex”,[“jquery”,”jqBehavior”,”mediator”,”pixelToRem”,”dir.tokens”],function(n,t,i,r,u){function f(n){function e(){var i;(t=n.children(“:visible”).last(),f.length&&t.length)&&(i=u.ltr?t.offset().left-n.offset().left+t.outerWidth():f.offset().left-t.offset().left+f.outerWidth(!0),i!==n.width()&&n.width(r(i)+”rem”))}var t,f=n.children().first();return i.sub(“tabChanged”,e),{setup:e,update:e}}return t(f)});require([“binding”,”c.dom”],function(n){n(“autoSizeFlex”,”.autosizeflex”).all()});define(“allPageBindings”,function(){return function(n){var t=function(t){t(n)};require([“pageBindings”],t);require([“pageBindings.pc”],t);require([“pageBindings.pc-!ms.ie10plus”],t)}});require([“allPageBindings”],function(n){n(“html”)});define(“navigation”,[“escape”,”location”,”document”],function(n,t,i){function o(t,i,r){var u=t[i],e,f;if(!u||u.length===0)return””;for(e=””,f=0;f<u.length;f++)u[f]&&(e=e+r+i+"="+n.urlPart(u[f]),r==="?"&&(r="&"));return e}function u(n,t,i){var s=function(n){return n=n.replace(/+/g," "),decodeURIComponent(n)},u={},o,e;if(n)for(n=n.split("#")[0],o=n.split("&"),e=0;e0?"&":"?")+"fdhead="+i)}return o}function g(){c&&k&&!p&&(p=setTimeout(function(){var h,l,o,i,f,e;if(p=0,s.length){if(h=ft(),l="POST",r.hybridEnabled===1&&(d=!0),o=[],i=u.querySelectorAll&&u.querySelectorAll("[data-anadid]"),i&&i.length)for(f=0;f=0&&(t=h),t==h)?”warn”:t==y?”info”:(c&&(s.push({m:e.urlPart(n),t:t,d:f()}),g()),t==y?”info”:t==h?”warn”:”error”)}function a(n,t,i){if(r.console){if(!i&&n==”info”)return;if(!i&&n==”warn”)return;var u=console[n];u&&typeof u==”function”?console[n](t):console.log&&console.log(t)}}function v(n){var r=[],t,i;if(n)for(t=0;t<n.length;++t)i=nt(n[t]),i&&r.push(i);return r.join(", ")}function nt(n,t,i,u,f){var o=(n==null||typeof n=="string"?n:n.message||n.description)||"",e,s;return!o&&(n!=null&&(typeof n=="object"&&n.toString()=="[object Event]"?(e=r.event,e&&e.type=="error"&&(o=e.errorMessage,t=e.errorUrl,i=e.errorLine,u=e.errorCharacter)):o=n.toString()),!o)?"":(t=n.url||n.filename||t,i=n.lineno||i,u=n.colno||u,s=n.stack||n.error&&n.error.stack,o.trim()+(f||"")+(i?"nLine="+i:"")+(u?"nColumn="+u:"")+(t?"nScriptUrl="+t:"")+(s?"nStack="+s:""))}function et(){var n=v(arguments);l(n,it);i(function(){var n=u.location,i=e.html(n.protocol+"//"+n.host),f=e.url(n.href),o=function(n){var i="",r,t;if(n)for(r=n.length,t=0;t<r;t++)(t===8||t===12||t===16||t===20)&&(i+="-"),i+=n[t];return i};u.getElementsByTagName("body")[0].innerHTML="body{font-family:Arial;margin-left:40px}img{border:0 none}#content{margin-left:auto;margin-right:auto}#message h2{font-size:20px;font-weight:normal;color:#000;margin:34px 0 0 0}#message p{font-size:13px;color:#000;margin:7px 0 0 0}#errorref{font-size:11px;color:#737373;margin-top:41px}

This page is not available right now

This can sometimes happen if you have internet connectivity problems or are running software/plugins that affect your internet traffic.

Click here to try this page again, or visit: ‘+i+”Ref 1: “+e.html(o(t.clientSettings.aid))+”   Ref 2: “+e.html(t.clientSettings.sid||”000000″)+”   Ref 3: “+e.html((new r.Date).toUTCString())+””});ot({errId:1512,errMsg:n})}function ot(n){require([“track”],function(t){var i={errId:n.errId,errMsg:n.errMsg,reportingType:0};t.trackAppErrorEvent(i)})}function tt(){var n=v(arguments);a(l(n,b),n,!0)}function st(){var n=v(arguments);a(l(n,h),n)}function ht(){var n=v(arguments);a(l(n,y),n)}function ct(n){(r.console||{}).timeStamp?console.timeStamp(n):(r.performance||{}).mark&&r.performance.mark(n)}var w=0,it=-1,b=0,h=1,y=2,s=[],p,k,rt,o,d=!1,c=Math.random()*100

image beaconimage beaconimage beacon

Latest Stories

  • Frame 349Frame 349

    Unlimited 2% Cash Back Plus a $200 Bonus Ad CardCritics

  • I explored a ghost town that once had 3,000 people, 100 houses, and many businesses. Take a look at the crumbling buildings that remain. INSIDER LogoINSIDER
  • Missing Malibu teen is found after phone uncovered in ‘predator’s home’ The Independent LogoThe Independent
  • 14.-Jeep-Cherokee

    Lemon Alert: 37 Cars To Avoid At All Costs! Ad Forbes

  • ‘Black Panther: Wakanda Forever’ set to be banned in China for featuring openly gay characters: report INSIDER LogoINSIDER
  • The Most Dangerous Animal In Each State, Revealed PostFun LogoPostFun
  • Trump’s startling DeSantis claim made it into a Florida courtroom in only 24 hours: report Raw Story LogoRaw Story
  • Voters sent Joe Biden a clear message on Tuesday. Can he just ignore it? CNN LogoCNN
  • The Great Remorse takes over the Great Resignation as most workers who quit their job are having a hard time finding a new one Fortune LogoFortune

  • Poll Results

    Have you ever met or known someone who is a celebrity?

    Total responses: 58,446 votes

    Poll Results

    Do you follow any celebrities on social media?

    Total responses: 52,595 votes

    Poll Results

    Do you think society pays too much attention to celebrities?

    Total responses: 51,206 votes

    Poll Results

    Do celebrities get special treatment from police or the courts?

    Total responses: 50,575 votes

    Poll Results

    Would you take health or political advice from a celebrity?

    Total responses: 50,350 votes

    Poll Results

    Have celeb endorsements ever influenced you to buy something?

    Total responses: 50,079 votes

Click here for more

Send MSN Feedback

Please give an overall site rating:

0&&(i.markers=r),f&&(i.timeToFirstSearchRendered=f),t.performance&&t.performance.navigation&&t.performance.navigation.type&&(i.navType=t.performance.navigation.type),require([“c.infopaneinteractive”],function(n){n&&(i.timeToInfopaneInteractive=n);o.sendUpdate(i)}))):t.setTimeout(c,500)}var o=n.telemetryTracking,u,s,h,f,i=(t.performance||{}).timing,r,e;i&&(u=i.loadEventStart-i.navigationStart,s=i.domComplete-i.navigationStart,h=i.responseStart-i.navigationStart,t.performance&&(r=t.performance.getEntriesByName(“TimeToFirstSearchRendered”,”mark”),r&&(e=r.length,e&&e>0&&(f=Math.round(r[0].startTime)))),u&&c())});window._perfMarker&&window._perfMarker(“TimeTocDom”,!0);window._perfMeasure&&window._perfMeasure(“TimeForcDom”,”TimeToHeadStart”,”TimeTocDom”,!0);define(“c.dom”,1);window.onload=function(n){function r(){clearTimeout(t);t=0;window._perfMarker&&window._perfMarker(“TimeTocDeferred”);window._perfMeasure&&window._perfMeasure(“TimeForcDeferred”,”TimeTocOnload”,”TimeTocDeferred”);define(“c.deferred”,1);require([“c.deferred”],function(){i=setTimeout(f,u)})}function f(){clearTimeout(i);i=0;window._perfMarker&&window._perfMarker(“TimeTocPostDeferred”);window._perfMeasure&&window._perfMeasure(“TimeForcPostdeferred”,”TimeTocDeferred”,”TimeTocPostDeferred”);define(“c.postdeferred”,1)}var t,i,u=2e3;return function(n){var i;n&&(i=(window.JSON&&window.JSON.parse(n)||{}).dms,u=(window.JSON&&window.JSON.parse(n)||{}).ps);t=setTimeout(r,i||3e3)}(document.getElementsByTagName(“head”)[0].getAttribute(“data-js”)),function(i){typeof n==”function”&&n(i);window._perfMarker&&window._perfMarker(“TimeTocOnload”,!0);window._perfMeasure&&window._perfMeasure(“TimeForcOnload”,”TimeTocDom”,”TimeTocOnload”,!0);define(“c.onload”,1);t&&(window.setImmediate?setImmediate(r):setTimeout(r,0))}}(window.onload)]]>

Opens in a new window Opens an external site Opens an external site in a new window


Your customizable and curated collection of the best in trusted news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook/Hotmail, Facebook, Twitter, Bing, Skype and more.

Outlook, Office, Skype, Bing, Breaking News, and Latest Videos

Our Facebook Page For Digital Marketing

website: site_url

Find a full listing of Used RAM 3500s for Sale || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

Find a full listing of Used RAM 3500s for Sale

Looking for Used RAM 3500s for sale? Find the best deals on a full range of Used RAM 3500 from trusted dealers on Canada's largest auto marketplace: Kijiji Autos

Online Financing

Make, model, trimRAM 3500

YearPriceTransmissionKilometresBody type

ConditionUsed

Fuel typeDrivetrainSeller typeExterior colourNumber of cylindersEngine sizePowerSeat countDoorsVideo/photosKeyword searchExtrasDealer updatesFree CARFAX Canada report

Looking for Used RAM 3500s for sale? Find the best deals on a full range of Used RAM 3500 from trusted dealers on Canada's largest auto marketplace: Kijiji Autos

Find a full listing of Used RAM 3500s for Sale

Our Facebook Page For Digital Marketing

website: site_url

TesTex Inc. || Houston and Spring, Texas NDT Services, Oilfield Inspection Services, Ultra Sonic Testing

TesTex Inc.


X

Do you wonder what’s happening in inaccessible areas of your HRSG?
Yes / No

The TesTex Advantage:
99% of all NDT companies provide services using 3rd party equipment, or they provide equipment to other NDT service companies. We are the 1% that designs and manufactures all of our OWN equipment, and uses that equipment in our own inspection services. We have found that this experience improves our equipment, which we sell with the highest confidence. Whether it be probes, mapping software, magnetic crawlers, or vast arrays of tank inspection equipment, if you want field proven NDT services and equipment, then you want the TesTex Advantage.

Our Products

Our state of the art products are available for sale, and include all of our technology lines: RFET, LFET, BFET, ECT, CUI, and UT. Because we manufacture our own technology, we can have most devices and probes shipped within 1-3 business days after order. The products section of our site details the technology and application of these devices.

Low Frequency Electromagnetic Technique (LFET)

LFET permits quick scanning of pipes, tubes and floor plates by running a scanner over the surface. LFET is best used to pinpoint where a flaw is so the flaw may be sized using Ultrasonic Thickness (UT) testing. The benefits include quicker detection of problem areas than just using a UT grid provides, and the coverage area provided by the scanner greatly reduces the chance of a missed flaw that exist with a UT grid pattern.

Low Frequency Electromagnetic Technique

Balanced Field Electromagnetic Technique (BFET)

BFET Probes and Scanners are designed to detect cracking in base metals and welds. There are a variety of probes and scanners to handle a variety of applications including flat surfaces, curved surfaces, tight spaces, and the I.D. of tubes. Prep work is minimal because there is no need for couplant, developer, dyes, or magnetic powders. BFET is a much safer alternative to x-ray inspections.

Balanced Field Electromagnetic Technique

Remote Field Electromagnetic Technique (RFET)

RFET is designed for the inspection of ferrous and non-ferrous tubes from the inside. RFET does not require a high fill factor and is not affected by scale making it an ideal alternative to other NDT methods that require extensive cleaning before inspection.

Remote Field Electromagnetic Technique

Eddy Current Technique (ECT)

ECT technology is used for rapid scanning and sizing of flaws. ECT can be used on metal tubing, and tank floors. Our ECT products include our Falcon S Scanner, TX‑4400 and MagWave MWET

Eddy Current Technique

Corrosion Under Insulation (CUI)

Off Surface Electromagnetic Technique (OSET) technology allows for quick inspection of insulated pipes without the need for removing the insulation. It is able to detect surface corrosion (wall loss and pitting), large area ID corrosion, and locate butt welds under insulation.

Off Surface Electromagnetic Technique

Ultrasonic Thickness (UT)

UT testing is a reliable standard for NDT. Our Thickness Gauge (Echo 20/20) and Helix XT Iris system allow for sizing and prove up for multiple applications.

Ultrasonic Thickness

Supporting Technologies

There are a few products that do not fit in a specific technological category. Currently these include our reporting and mapping software, specialty probes, and our Viper Crawler. These products can simplify most any NDT job.

Supporting Technologies

TesTex has sold products and services to the many industries it has served since its founding in 1987.


TesTex Inc.

Our Facebook Page For Digital Marketing

website: site_url