Establishing the Rates
Types of Sales Tax
Exemptions
Collection and Payment
Interesting Facts
100
The rate of sales tax that goes to the state.
What is 6.25%?
100
Tax that can be taxed more than once from production to end-users.
What is gross receipt taxes?
100
Services provided by these entities are tax exempt.
What is the municipal government/not-for-profit organizations?
100
The person responsible for collecting and enforcing payment of sales tax.
Who is the comptroller?
100
All but 5 states have sales and usage taxes in this range.
What is 1-10%?
200
The rate of sales tax that goes to the city?
What is .25-2%
200
Tax that includes products such as gasoline, tobacco, and alcohol.
What is excise tax?
200
Items not taxed in order to avoid double taxation.
What is goods sold for resale/raw materials?
200
Reports are sent in to the municipality this many times per year.
What is 4/quarterly?
200
Proceeds from the seizure and sale of property to pay back delinquent taxes go to this first.
What is the state?
300
The rate of sales tax that goes to the county.
What is .5-1.5%?
300
Tax that is imposed on sales over the internet.
What is use tax?
300
Kitchen processing equipment is exempt from tax, except in this industry.
What is the restaurant industry?
300
This happens if a person does not pay their tax debts.
What is seizure and sale of property?
300
Tax payment must be remitted by this date.
What is the 15th or 16th of each month?
400
The rate of sales tax that goes to the state.
What is .25-1%?
400
The tax differential paid between the first purchaser and each additional purchaser.
What is value added tax?
400
These grocery store food items are not tax exempt.
What is soda/candy/ice?
400
Certification of a delinquent taxpayer is sent by registered mail as prima facie evidence to these people.
Who is the municipal tax collector/attorney general?
400
Taxpayers must comply with the tax laws of a specific municipality based on this.
What is the physical location address?
500
The rate of sales tax that goes to special purpose districts.
What is .125-2%?
500
Tax usually directly applied to wholesalers and producers.
What is excise tax?
500
Consumer items that are generally exempt from sales tax.
What is medicine/food/food seed?
500
The comptroller has this many days to report back to the municipality if the municipality feels a person is not included in the previous report.
What is 90 days?
500
The weekend in the year where clothes and school supplies are exempt in Texas.
What is the third weekend of August?
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