reglab/housing_qa huggingface dataset:
TX Tax Code § 151.408 (2021)
2021 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 151.408. Accounting Basis for Reports

Sec. 151.408.  ACCOUNTING BASIS FOR REPORTS.  A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.|Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.409 (2021)
2021 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 151.409. Reports and Payments: Where Made

Sec. 151.409.  REPORTS AND PAYMENTS:  WHERE MADE.  A tax report or tax payment shall be delivered to the office of the comptroller.|Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.410 (2021)
2021 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 151.410. Method of Reporting Sales Tax: General Rule

Sec. 151.410.  METHOD OF REPORTING SALES TAX:  GENERAL RULE.  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.|Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.411 (2021)
2021 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 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount

Sec. 151.411.  METHOD OF REPORTING:  SELLERS HAVING SALES BELOW TAXABLE AMOUNT.  (a)  If not less than 50 percent of the total receipts of a seller from the sale of taxable items come from separate transactions in which the sales price is an amount on which no tax is produced, the seller may exclude the receipts from those transactions when reporting and paying the sales tax.(b)  A seller may not exclude any receipts from sales as permitted under Subsection (a) of this section unless the seller has received from the comptroller before the filing of the tax report written approval allowing the exclusion, and all receipts from sales of taxable tangible personal property and taxable services are subject to the tax until the approval is granted.(c)  The comptroller shall approve the reporting and computation of the sales tax as permitted under Subsection (a) of this section by a seller if the seller qualifies for the exclusion and if the seller submits to the comptroller satisfactory evidence that the seller can and will maintain records adequate to substantiate the authorized exclusion.|Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 3, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 4, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 2.|
TX Tax Code § 151.413 (2021)
2021 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 151.413. Optional Method of Reporting: Small Grocers

Sec. 151.413.  OPTIONAL METHOD OF REPORTING:  SMALL GROCERS.  (a)  A seller who is a retail grocer and whose annual total receipts do not exceed $100,000 may pay the taxes imposed by this chapter by multiplying 15 percent times the total receipts of the seller to obtain the amount of taxable receipts.(b)  A state audit of a retailer electing to report his taxable receipts as provided by this section is limited to determining whether or not the grocer is eligible to use this method.  No additional tax may be assessed or a refund or credit granted because of a showing that the tax liability of the retail grocer electing this method of reporting differs or would differ under any other method of reporting.(c)  A retail grocer who elects to report under this section shall continue to report as provided by this section for three years unless the grocer's total receipts for a year exceed $100,000.(d)  If a retail grocer electing to report under this section has gross receipts in excess of $100,000 for a year, the grocer is ineligible to continue reporting under this section beginning on the first day of the calendar month after the month in which the limitation was exceeded, shall report the ineligibility to the comptroller, and shall immediately cease to use the method of reporting permitted by this section.(e)  Subsection (b) of this section does not apply to audits or the tax liability of a retail grocer who fails to report his ineligibility to the comptroller as required by Subsection (d) of this section.|Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.414 (2021)
2021 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 151.414. "Retail Grocer" Defined

Sec. 151.414.  "RETAIL GROCER" DEFINED.  In this subchapter, "retail grocer" means a retail vendor who sells food for human consumption off the premises, together with household supplies and nondurable household goods.|Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.415 (2021)
2021 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 151.415. Assessment of Penalties and Interest Against Seller Using Optional Method of Reporting

Sec. 151.415.  ASSESSMENT OF PENALTIES AND INTEREST AGAINST SELLER USING OPTIONAL METHOD OF REPORTING.  The comptroller may assess a penalty and interest against a seller using an optional method of reporting under Section 151.412 or Section 151.413 of this code if the seller fails to file a tax report on or before its due date or fails to remit the correct amount of tax due with the report.  This section prevails over Section 151.412(d) and Section 151.413(b) of this code.|Acts 1981, 67th Leg., p. 1572, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.416 (2021)
2021 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 151.416. Commingled Receipts and Tax

Sec. 151.416.  COMMINGLED RECEIPTS AND TAX.  A seller who has an accounting system under which the taxes collected under this chapter are commingled with the receipts from the sales of taxable items may compute his taxable receipts by:(1)  subtracting from the total receipts of the seller the receipts from the sales of items that are exempted or are specifically excluded from the taxes imposed by this chapter to obtain a remainder consisting of the commingled receipts from taxable sales and the taxes collected;  and(2)  dividing this remainder by one plus the sales tax rate expressed as a decimal fraction to obtain a quotient that is the taxable receipts that may be reported under Section 151.410 of this code.|Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 4, eff. Oct. 2, 1984;  Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 3, eff. Jan. 1, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 3, Sec. 3.|
TX Tax Code § 151.417 (2021)
2021 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 151.417. Direct Payment of Tax by Purchaser

Sec. 151.417.  DIRECT PAYMENT OF TAX BY PURCHASER.  (a)  The holder of a direct payment permit issued by the comptroller may give a blanket exemption certificate to sellers who sell, lease, or rent taxable items to the holder of the direct payment permit.  The blanket exemption certificate covers all future sales of taxable items to the permit holder and relieves the seller of the obligation of collecting the taxes imposed by this chapter from the permit holder.(b)  A blanket exemption certificate given under this section must contain the direct payment permit number and the statement that the direct payment permit holder agrees to accrue and pay to this state all taxes that are or may become due on the taxable items sold under the exemption certificate to the permit holder.|Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.4171 (2021)
2021 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 151.4171. Optional Reporting Method: Percentage-Based

Sec. 151.4171.  OPTIONAL REPORTING METHOD:  PERCENTAGE-BASED.  (a)  In this section, "percentage-based reporting method" means a method by which a taxpayer categorizes purchase transactions according to standards specified in the letter of authorization, reviews an agreed-on sample of invoices in that category to determine the percentage of taxable transactions, and uses that percentage to calculate the amount of tax to be reported.(b)  The comptroller may authorize the holder of a direct payment permit to use a percentage-based reporting method.  The authorized percentage must be used for a three-year period specified by the comptroller, unless the authorization is revoked by the comptroller.(c)  The comptroller may revoke the authorization to report under this section if the comptroller determines that the percentage being used is no longer representative because of a change:(1)  in law, including a change in the interpretation of a law or rule;  or(2)  in the taxpayer's business operations.(d)  The decision of the comptroller to deny or revoke authorization under this section is not appealable.(e)  In deciding whether to authorize reporting under this section, the comptroller may categorize transactions by dollar amount, by type of taxable item purchased, by the purpose for which the taxable item will be used, or by other standards appropriate to the taxpayer's operations.(f)  The comptroller by rule may specify additional procedures that must be followed and conditions that must be met before the comptroller authorizes a taxpayer to report under this section.|Added by Acts 1999, 76th Leg., ch. 457, Sec. 2, eff. Oct. 1, 1999.|
TX Tax Code § 151.418 (2021)
2021 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 151.418. Issuance of Direct Payment Permit

Sec. 151.418.  ISSUANCE OF DIRECT PAYMENT PERMIT.  (a)  The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by Section 151.419 of this code.(b)  The comptroller is the sole judge of an applicant's qualifications, and the comptroller's refusal to issue a permit to an applicant is not appealable.(c)  An applicant for a direct payment permit who has been denied the issuance of a permit may:(1)  request permission from the comptroller to submit an amended application;  or(2)  submit a new application for a direct payment permit after a reasonable period after the denial of the original application.|Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.419 (2021)
2021 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 151.419. Application for Direct Payment Permits: Qualifications

Sec. 151.419.  APPLICATION FOR DIRECT PAYMENT PERMITS:  QUALIFICATIONS.  (a)  A person desiring a direct payment permit must file with the comptroller a written application for the permit.(b)  The application must be accompanied with:(1)  an agreement that is signed by the applicant or a responsible officer of an applicant corporation, that is in a form prescribed by the comptroller, and that provides that the applicant agrees to:(A)  accrue and pay all taxes imposed by Subchapter D of this chapter  on the storage and use of all taxable items sold to or leased or rented by the permit holder unless the items are exempted from the taxes imposed by this chapter;(B)  pay the imposed taxes monthly on or before the 20th day of the month following the end of each calendar month;  and(C)  waive the discount permitted by Section 151.423 of this code on the payment of all taxes under the direct payment permit only;(2)  a description, in the amount of detail that the comptroller requires, of the accounting method by which the applicant proposes to differentiate between taxable and exempt transactions;  and(3)  records establishing that the applicant is a responsible person who annually purchases taxable items that have a value when purchased of $800,000 or more excluding the value of taxable items for which resale certificates were or could have been given.|Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 849, ch. 197, Sec. 1, eff. May 24, 1983;  Acts 1983, 68th Leg. p. 1363, ch. 281, Sec. 3, eff. Oct. 1, 1983.|
TX Tax Code § 151.420 (2021)
2021 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 151.420. Revocation of Direct Payment Permit

Sec. 151.420.  REVOCATION OF DIRECT PAYMENT PERMIT.  (a)  A person to whom a direct payment permit has been issued holds the permit as a matter of revocable privilege and not as a matter of right.  The comptroller on his own initiative may cancel a direct payment permit, and the cancellation is not appealable.(b)  A person whose direct payment permit is canceled by the comptroller is entitled to written notice of the cancellation, which shall be sent by the comptroller by registered mail.|Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.421 (2021)
2021 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 151.421. Voluntary Relinquishment of Direct Payment Permit

Sec. 151.421.  VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT.  (a)  The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished.(b)  A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice.|Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.422 (2021)
2021 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 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder

Sec. 151.422.  CANCELLATION OR TERMINATION OF DIRECT PAYMENT PERMIT:  DUTY OF PERMIT HOLDER.  (a)  On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under Section 151.421 of this code terminating a direct payment permit, the person who held the permit shall immediately notify each seller to whom a blanket exemption certificate has been given that the exemption certificate is no longer valid.(b)  The failure of a person to notify a seller as required by Subsection (a) of this section is a failure and refusal to pay the taxes imposed by this chapter by the person required to make the notification.|Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.423 (2021)
2021 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 151.423. Reimbursement to Taxpayer for Tax Collections

Sec. 151.423.  REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS.  A taxpayer may deduct and withhold one-half of one percent of the amount of taxes due from the taxpayer on a timely return as reimbursement for the cost of collecting the taxes imposed by this chapter.  The comptroller shall provide a card with each form distributed for the collection of taxes under this chapter.  The card may be inserted by the taxpayer with the tax payment to provide for contribution of all or part of the reimbursement provided by this section for use as grants under Subchapter M, Chapter 56, Education Code.  If the taxpayer chooses to contribute the reimbursement for the grants, the taxpayer shall include the amount of the reimbursement contribution with the tax payment.  The comptroller shall transfer money contributed under this section for grants under Subchapter M, Chapter 56, Education Code, to the appropriate fund.|Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 4, eff. Oct. 1, 1983;  Acts 1985, 69th Leg., ch. 708, Sec. 18, eff. Aug. 26, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 32;  Acts 1999, 76th Leg., ch. 1590, Sec. 4, eff. June 19, 1999.|
TX Tax Code § 151.424 (2021)
2021 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 151.424. Discount for Prepayments

Sec. 151.424.  DISCOUNT FOR PREPAYMENTS.  (a)  A taxpayer who prepays the taxpayer's tax liability on the basis of a reasonable estimate of the tax liability for a quarter in which a prepayment is made or for a month in which a prepayment is made may deduct and withhold 1.25 percent of the amount of the prepayment in addition to the amount permitted to be deducted and withheld under Section 151.423 of this code.  A reasonable estimate of the tax liability must be at least 90 percent of the tax ultimately due or the amount of tax paid in the same quarter, or month, if a monthly prepayer, in the last preceding year.  Failure to prepay a reasonable estimate of the tax will result in the loss of the entire prepayment discount.(b)  In order to qualify for the deduction permitted by Subsection (a) of this section, the taxpayer must make the tax prepayment:(1)  on or before the 15th day of the second month of the calendar quarter for which the prepayment is made if the taxpayer pays the tax quarterly;  or(2)  on or before the 15th day of the month for which the prepayment is made if the taxpayer pays the tax monthly.(c)  A taxpayer who prepays the tax liability as permitted by this section must file a report when due as provided by this chapter.  The amount of a prepayment made by a taxpayer under this section shall be credited against the amount of actual tax liability of the taxpayer as shown on the tax report of the taxpayer.  If there is a tax liability owed by the taxpayer in excess of the prepayment credit, the taxpayer shall send to the comptroller the remaining tax liability at the time of filing the quarterly or monthly report.  The taxpayer is entitled to the deduction permitted under Section 151.423 of this code on the amount of the remaining tax liability.(d)  If the amount of a prepayment exceeds the actual tax liability, the excess of the prepayment shall be credited against future tax liability of the taxpayer or refunded to the taxpayer as provided by Subchapter C of Chapter 111 of this code.|Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1364, ch. 281, Sec. 5, eff. Oct. 1, 1983.|
TX Tax Code § 151.425 (2021)
2021 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 151.425. Forfeiture of Discount or Reimbursement

Sec. 151.425.  FORFEITURE OF DISCOUNT OR REIMBURSEMENT.  If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code.|Acts 1981, 67th Leg., p. 1575, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.4261 (2021)
2021 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 151.4261. Credit or Reimbursement in Return Transactions

Sec. 151.4261.  CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.  A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.|Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.|
TX Tax Code § 151.427 (2021)
2021 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 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale

Sec. 151.427.  DEDUCTION FOR PROPERTY ON WHICH THE TAX IS PAID AND HELD FOR RESALE.  (a)  A seller who has paid the tax imposed by this chapter on the sales price of tangible personal property acquired for storage or use may deduct the amount of the tax paid if the seller resells, leases, or rents the item to another in the regular course of business before the seller has made any use of the property other than retaining, displaying, or demonstrating it while holding it for sale in the regular course of business.(b)  If a deduction is taken under Subsection (a) of this section, the person who sold the property to the seller may not receive a credit or refund with respect to the sale of the property to the seller.(c)  The deduction allowed by Subsection (a) of this section must be taken in accordance with any rule on the deduction made by the comptroller.|Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.|