Texas Tax Code

§ 151.410 — METHOD OF REPORTING SALES TAX: GENERAL RULE

TX § 151.410Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. I. REPORTS, PAYMENTS, AND METHODS OF REPORTING

Statute text

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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.

Legislative history

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