Out-of-State Retailers Engaged in Business in Texas Must Register and Collect the Sales and Use Tax
Date
2014
Authors
Parker, Emily A.
Outenreath, Alyson
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Texas law imposes a use tax on out-of-state retailers that bring items into Texas to store, use, or otherwise consume such items. Retailers collecting use tax should include the use tax in the sales price.
Description
Keywords
Texas, sales and use tax, out-of-state retailers, retail sales, Texas Comptroller of Public Accounts, tax permit
Citation
Emily A. Parker & Alyson Outenreath, Out-of-State Retailers Engaged in Business in Texas Must Register and Collect the Sales and Use Tax, Lexis TX Tax P.I. 1,297 (2014).