Tex. Tax Code § 151.410 · Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
METHOD OF REPORTING SALES TAX: GENERAL RULE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 d7d1241d288a208247b3eb26730b36462e88d57e03a07398a10be9e8ee8836f7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.410. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.