Tax Code › Title 2 › Chapter 151 › Subchapter I

Texas Tax Code § 151.410

Method of Reporting Sales Tax: General Rule

Limited Sales, Excise, and Use Tax · Reports, Payments, and Methods of Reporting

A seller shall compute the sales tax imposed by Subchapter C of this chapter to be paid to the comptroller by multiplying the percentage rate of the sales tax times the total receipts of the seller from all sales of taxable tangible personal property and of taxable services.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Sections that refer to this one

§ 151.416