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).