Terms Used In Texas Tax Code Chapter 321 > Subchapter C - Computation of Taxes

• Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
• Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
• Contract: A legal written agreement that becomes binding when signed.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
• 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
• Place of business of the retailer: means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. See Texas Tax Code 321.002
• Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
• Statute: A law passed by a legislature.
• United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
• Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005