Who is exempt from Texas sales and use tax?

Who is exempt from paying Texas sales and use tax? Are there any specific categories or groups of individuals or businesses that do not have to pay this tax? If so, what are the qualifications for exemption, and how does one go about applying for it? Are there any recent changes to the exemption policies that taxpayers should be aware of? Understanding the exemption policies can help taxpayers ensure they are in compliance with the tax laws and avoid any unnecessary penalties or fees.