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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter I. Reports, Payments, and Methods of Reporting
- Section 151.401. Tax Due Dates
- Section 151.402. Tax Report Dates
- Section 151.403. Who Must File a Report
- Section 151.405. Other Due Dates Set by Comptroller
- Section 151.406. Contents and Form of Report
- Section 151.407. Special Use Tax Reports
- Section 151.408. Accounting Basis for Reports
- Section 151.409. Reports and Payments: Where Made
- Section 151.410. Method of Reporting Sales Tax: General Rule
- Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount
- Section 151.412. Optional Method of Reporting: Percentage of Sales
- Section 151.413. Optional Method of Reporting: Small Grocers
- Section 151.414. "Retail Grocer" Defined
- Section 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting
- Section 151.416. Commingled Receipts and Tax
- Section 151.417. Direct Payment of Tax by Purchaser
- Section 151.4171. Optional Reporting Method: Percentage-Based
- Section 151.418. Issuance of Direct Payment Permit
- Section 151.419. Application for Direct Payment Permits: Qualifications
- Section 151.420. Revocation of Direct Payment Permit
- Section 151.421. Voluntary Relinquishment of Direct Payment Permit
- Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder
- Section 151.423. Reimbursement to Taxpayer for Tax Collections
- Section 151.424. Discount for Prepayments
- Section 151.425. Forfeiture of Discount or Reimbursement
- Section 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions
- Section 151.4261. Credit or Reimbursement in Return Transactions
- Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale
- Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed
- Section 151.429. Tax Refunds for Enterprise Projects
- Section 151.4291. Tax Refunds for Defense Readjustment Projects
- Section 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices
- Section 151.430. Determination of Overpaid Amounts
- Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers
- Section 151.431. Sales and Use Tax Refund for Job Retention
- Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service
- Section 151.433. Deduction for Certain Taxpayers Purchasing Texas Farm-Raised Oysters
- Section 151.434. Deduction for Certain Taxpayers Participating in Oyster Shell Recycling Program
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