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Texas Sales Tax Collection and Remittance Responsibilities of an Auctioneer
Texas Administrative Code Title 34. PUBLIC FINANCE Part 1. COMPTROLLER OF PUBLIC ACCOUNTS Chapter 3. TAX ADMINISTRATION Subchapter O. STATE SALES AND USE TAX § 3.311. Auctioneers, Brokers, and Factors (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context indicates otherwise. (1) Auction or auctioning--The sale b...
One Day Tax Free Auction Sales for Certain Religious, Educational, or Charitable Organizations in Texas
Texas Administrative Code Title 34. PUBLIC FINANCE Part 1. COMPTROLLER OF PUBLIC ACCOUNTS Chapter 3. TAX ADMINISTRATION SUBCHAPTER O STATE AND LOCAL SALES AND USE TAXES RULE §3.322 Exempt Organizations (a) General policy. This section is administered using the following guiding principles. (1) Because exemptions are not favored under the laws of the Sta...
Texas Law on Discretionary Exemptions for County Purchases
Texas Statutes Local Government Code Title 8. Acquisition, Sale, Or Lease Of Property Subtitle B. County Acquisition, Sale, Or Lease Of Property Chapter 262. Purchasing And Contracting Authority Of Counties Subchapter C. Competitive Bidding In General § 262.024. Discretionary Exemptions (a) A contract for the purchase of any of the following items is exempt from the r...
Occasional Sales Tax Exemptions in Texas
Texas Statutes Tax Code Title 2. State Taxation Subtitle E. Sales, Excise, And Use Taxes Chapter 151. Limited Sales, Excise, And Use Tax Subchapter H. Exemptions § 151.304. Occasional Sales (a) An occasional sale of a taxable item and the storage, use, or consumption of a taxable item the sale or transfer of which to a consumer is made by an occasional sale are exempt...
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