The thirty-day period is not intended to change a retailer's policy concerning the time period during which the retailer will accept returns. Under the Texas sales tax law, a sale of tangible personal property occurs when a purchaser receives title to or possession of the property for consideration. An order is accepted by the retailer when it has taken an action to fill the order for immediate shipment. An order is for immediate shipment when delayed shipment is not requested by the customer. An order is for immediate shipment notwithstanding that the shipment may be delayed because of a backlog of orders or because stock is currently unavailable to, or on back order by, the company.
Tax is due on the full sales price.
The retailer would have charged the same amount for shipping and handling whether the customer ordered one shirt or five shirts. The retailer is not required to obtain an exemption certificate on sales of eligible items during the exemption period. However, the retailer's records should clearly identify the type of item sold, the date the item was sold, and the sales price of the item. No special reporting procedures are necessary to report exempt sales made during the exemption period. Sales should be reported as currently required by law.