Texas Tax Code
§ 151.0595 — SINGLE LOCAL TAX RATE FOR REMOTE SELLERS
TX § 151.0595Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. C. IMPOSITION AND COLLECTION OF SALES TAX
Statute text
View on source(a)In this section, "remote seller" means a seller whose only activities in this state are described by Section 151.107(a)(4) or (5).
(b)A remote seller required to collect and remit one or more local use taxes in connection with a sale of a taxable item made by the remote seller shall compute the amount to collect and remit using:
(1)the combined rate of all applicable local use taxes authorized or governed by Title 3; or
(2)at the remote seller's election, the single local use tax rate published in the Texas Register as required by Subsection (d).
(c)A remote seller who elects under Subsection (b)(2) to use the single local use tax rate shall notify the comptroller of the election before using that rate. The election applies to all sales of taxable items made by the remote seller unless the remote seller revokes the election by notifying the comptroller. Notice to the comptroller under this subsection must be in the form and manner provided by the comptroller.
(d)The single local use tax rate effective in a calendar year is equal to the estimated average rate of local sales and use taxes imposed in this state during the preceding state fiscal year, as determined under Subsection (e). Before the beginning of a calendar year, the comptroller shall publish in the Texas Register notice of the single local use tax rate that will be in effect for that calendar year.
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Legislative history
Added by Acts 2019, 86th Leg., R.S., Ch. 51 (H.B. 2153), Sec. 2, eff. October 1, 2019.