Texas Tax Code 151.410 – Method of Reporting Sales Tax: General Rule
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Terms Used In Texas Tax Code 151.410
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
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.