§ 160.021 Retail Sales Tax
§ 160.022 Use Tax
§ 160.023 New Resident
§ 160.024 Exemption
§ 160.0245 Exemption for Emergency Service Organizations
§ 160.0246 Exemption for Certain Boats and Motors Temporarily Used in This State
§ 160.0247 Temporary Use Permit
§ 160.025 Credit for Other Taxes
§ 160.026 Limitation On Amount of Tax
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Terms Used In Texas Tax Code Chapter 160 > Subchapter B - Imposition of Tax

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005