Texas Comptroller of Public Accounts The Texas Comptroller’s office is the state’s chief tax collector, accountant, revenue estimator and treasurer. This office strives to provide you the best possible services and resources to do business in Texas. This website provides you with easy access to tax forms, lookup tools and the ability to file and pay taxes.
Actived: Thursday Aug 6, 2020
Sales Tax Holiday
Aug. 7 - 9, 2020. During the COVID-19 pandemic, the Comptroller encourages all taxpayers to continue practicing social distancing and support Texas businesses while saving money on tax-free purchases of most clothing, footwear, school supplies and backpacks (sold for less than $100) during the annual Tax-Free weekend.
Cigarettes, E-Cigarette and Tobacco Products Regulation
The law prohibits a person from distributing to individuals younger than 21, free samples of cigarettes, e-cigarettes or tobacco products or coupons or other items that the recipient may use to receive free or discounted cigarettes or tobacco products (see Health and Safety Code, Section 161.087).
Audit Procedures for Grocery Stores
Coupons and Premiums 16. ii Texas Comptroller of Public Accounts • Audit Division May 2017 “Persons who sell food at retail to be consumed off the premises where such food is sold, and who sell household supplies and nondurable household goods, but whose receipts from the sale of any
Design, print, and deliver coupons to customers as bill inserts, at events, or through another delivery mechanism. ü Recruit local retail partners and negotiate process for retailer to apply incentives at the register, collect critical program data, and arrange for the utility to transfer funds to cover incentives.
Class C Misdemeanor, up to $250 fine Tobacco/E-Cigarette Laws – Minors Education Code, Section 38.006 Board of Trustees of a School District shall: prohibit smoking or using e-cigarettes or tobacco products at a school-related or school-sanctioned activity on or off school property, prohibit students from possessing e-cigarettes or tobacco
Tax Policy News - Home Comptroller.Texas.Gov
Index. The Comptroller's office publishes this online newsletter to keep you informed about Texas taxes. Tax Policy News provides general information on the subjects covered and is not a substitute for legal advice.. Many previous issues of Tax Policy News are no longer provided online since they may contain information that has been superseded or conflicts with current tax law.
Local Sales and Use Tax Frequently Asked Questions
The Texas state sales and use tax rate is 6.25 percent, but local taxing jurisdictions (cities, counties, special-purpose districts and transit authorities) also may impose sales and use tax up to 2 percent for a total maximum combined rate of 8.25 percent.
Tax Publications - Home Comptroller.Texas.Gov
All-Terrain or Off-Road Vehicles and Texas Use Tax: Sales and Use Tax: 94-139: Bottlers: Sales and Use Tax: 98-709: Carpet Cleaning and Related Services: Sales and Use Tax: 94-111 94-111s: Cleaning and Janitorial Services: Sales and Use Tax: 94-106: Credit Reporting Services: Sales and Use Tax: 94-127: Data Processing Services are Taxable
Restaurants and the Texas Sales Tax
Coupons. A coupon for a meal should be treated as a discount, as long as the restaurant owner receives no reimbursement for the amount of the discount. For instance, if a restaurant owner places a $5 coupon in a newspaper ad and redeems the coupon toward the price of a $15 meal, then tax should be charged on $10 only.