A sale occurs when title or possession of a taxable item transfers for consideration. Prescription and nonprescription medicines, groceries, and gasoline are tax-exempt. If you are not already taking advantage of the Texas manufacturing sales tax exemption, and think you may qualify, you must complete the Texas Sales and Use Tax Resale/Exemption Certificate. For a detailed list of taxable services download this PDF from the Texas Comptroller of Public Accounts website. The maximum local tax rate allowed by Texas law is 2%. Centrally Billed Account (CBA) cards are exempt from state taxes in EVERY state. TEXAS SALES AND USE TAX EXEMPTION CERTIFICATION .

Sales Tax Exemption for Media Productions and Facilities . Garage Sales and the Occasional Sale Exemption In general, sales tax applies to the sale of taxable items in Texas regardless of the price of the item, or the number of sales made by the seller. You also have the opportunity to request a refund from the Texas Comptroller’s office for any exempt items that were erroneously taxed, but keep in mind that the statute of limitations is 48 months. Depending on the volume of sales taxes you collect and the status of your sales tax account with Texas, you may be required to file sales tax returns on a monthly, semi-monthly, quarterly, semi-annual, or annual basis.. On this page we have compiled a calendar of all sales tax due dates for Texas…

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Goods that are subject to sales tax in Texas include physical property, like furniture, home appliances, and motor vehicles. Some services in Texas are subject to sales tax. When you use a government purchase card such as the "GSA SmartPay" travel card for business travel, your lodging and rental car costs may be exempt from state sales tax. Texas has a statewide sales tax rate of 6.25%, which has been in place since 1961. Name of purchaser, firm or agency . Certain states require forms for CBA purchase cards and CBA travel cards.

Under Texas law, a producer or production company may claim a sales or use tax exemption on items or services necessary to and used or consumed directly during the production of a project intended for commercial distribution such as a feature film, commercial, television project, or recording of live performances. Municipal governments in Texas are also allowed to collect a local-option sales tax that ranges from 0% to 2% across the state, with an average local tax of 1.37% (for a total of 7.62% when combined with the state sales tax). Texas sales tax is a “transaction tax” imposed on the sale, lease or rental of taxable items.