The Texas Comptroller of Public Accounts adopts amendments to §3.322 which covers exempt organizations in the state which includes county fair associations. A new subsection exempts the sale of a taxable item if the seller or retailer is a county fair association or another nonprofit organization that is exempt from federal income taxation. The sale must take place at a county fair on property owned by the county and the purchaser must be an attendee of the fair. Another subsection defined county fair association as “an organization that is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt organization in Section 501(c)(3) of that code and that organizes a county fair that is primarily for the exhibition of local horticultural or agricultural products or livestock.” (Texas Comptroller of Public Accounts, 34 TAC §3.322, effective immediately)