Understanding Who Are Sellers or Retailers and Their Sales and Use Tax Obligations
Date
2014
Authors
Parker, Emily A.
Outenreath, Alyson
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
The Texas Tax Code requires Texas retailers and sellers to collect sales tax for any taxable sale and remit such sales tax to the Texas Comptroller of Public Accounts.
Description
Keywords
sales and use tax, sellers, retailers, Texas Tax Code, Texas Comptroller of Public Accounts
Citation
Emily A. Parker & Alyson Outenreath, Understanding Who Are Sellers or Retailers and Their Sales and Use Tax Obligations, Lexis TX Tax P.I. 1,293 (2014).