Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Retail Charge Account Delinquency Fee


Tax News

Retail Charge Agreement Delinquency Fee

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Texas imposes a fee on a retail seller who, under the terms of a retail charge agreement, assesses a delinquency charge greater than $10 on payments that are in default for more than 21 days.

Rate Details and Other Information


Fifty cents for each delinquency charge in excess of $10

Due Date


Electronic Reporting

Not at this time

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