Tax Code › Title 3 › Chapter 323 › Subchapter C

Texas Tax Code § 323.202

Method of Reporting: Retailers Having Sales Below Taxable Amount

County Sales and Use Tax Act · Computation of Taxes

The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes from individual transactions in which the sales price is an amount on which no tax is produced from the combined state and local taxes.

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

Official source
Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

This section refers to

§ 151.411