Texas Statutes

§ 151.410 — METHOD OF REPORTING SALES TAX: GENERAL RULE.

Texas § 151.410
JurisdictionTexas
Code TXTax Code

This text of Texas § 151.410 (METHOD OF REPORTING SALES TAX: GENERAL RULE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Tax Code Code Ann. § 151.410 (2026).

Text

Sec. 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE. A seller shall compute the sales tax imposed by Subchapter C of this chapter to be paid to the comptroller by multiplying the percentage rate of the sales tax times the total receipts of the seller from all sales of taxable tangible personal property and of taxable services.

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Legislative History

Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Nearby Sections

15
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Bluebook (online)
Texas § 151.410, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.410.