Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Texas Sales and Use Tax
Frequently Asked Questions

Obtaining a Sales Tax Permit

Sales Tax Collection

Reporting and Remittance

Purchases/Use Tax

Buying, Selling, or Discontinuing a Business

Resale Certificates

Exemption Certificates/Exempt Organizations

Shipped out of Texas/Exports

Keeping Records

Sales Tax Holiday

  1. Your sales tax holiday publication states “Texas shoppers get a break from state and local sales and use taxes…” Could you clarify who qualifies as a “Texas shopper?” For example, do shoppers from other states or countries qualify for the exemption?
  2. Do purchasers need to provide an exemption certificate or any other documentation to claim this exemption?
  3. Do all sellers located in Texas have to participate in this event?
  4. Can I rent a tuxedo for my wedding tax-free during the holiday?
  5. Can a purchaser receive a refund of sales and use taxes paid on purchases of qualifying items that were made before the sales tax holiday?
  6. Can pre-packaged combination sets or kits that contain items qualifying for exemption during the sales tax holiday and items that do not qualify for the exemption be sold tax-free during the holiday? For example, I sell pre-packaged school supply kits. The kits contain qualifying items such as pencils, paper, crayons and glue, but also contain items such as plastic baggies and tissues that do not qualify. Can I sell the pre-packaged kits tax-free during the sales tax holiday?
  7. Do special orders qualify for the sales tax holiday? My customers place an order and make a down payment or deposit when placing the order, but the merchandise may not be ready for pick up for several weeks. I have read that the sales tax holiday provides for layaway purchases, but does it also apply to the special or custom orders of eligible items placed during the holiday period?
  8. I've noticed some school supplies that my children's school requires are not on the list of school supplies qualifying for the sales tax holiday. Why?
  9. Do delivery or shipping and handling charges qualify for the exemption?
  10. How do you address transportation charges when shipping both taxable and exempted items in one shipment?
  11. What happens if the total sales price of an item is $100 or more when the transportation charges are added?

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