Texas Statutes
§ 160.021 — RETAIL SALES TAX.
Texas § 160.021
JurisdictionTexas
Code TXTax Code
This text of Texas § 160.021 (RETAIL SALES TAX.) 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. § 160.021 (2026).
Text
Sec. 160.021. RETAIL SALES TAX.
(a)A tax is imposed on every retail sale of a taxable boat or motor sold in this state. The tax is an obligation of and shall be paid by the purchaser of the taxable boat or motor. If the purchaser pays the tax to the seller, the tax is an obligation of and shall be paid by the seller.
(b)The tax rate is 6-1/4 percent of the total consideration.
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Legislative History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991. Amended by Acts 1999, 76th Leg., ch. 243, Sec. 1, eff. Sept. 1, 1999.
Nearby Sections
15
§ 160.001
DEFINITIONS.§ 160.002
TOTAL CONSIDERATION.§ 160.003
SUPERVISION.§ 160.021
RETAIL SALES TAX.§ 160.022
USE TAX.§ 160.023
NEW RESIDENT.§ 160.024
EXEMPTION.§ 160.0247
TEMPORARY USE PERMIT.§ 160.025
CREDIT FOR OTHER TAXES.§ 160.026
LIMITATION ON AMOUNT OF TAX.§ 160.041
COLLECTION PROCEDURE.§ 160.042
REQUIRED AFFIDAVITS.§ 160.043
PAYMENT BY SELLER.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 160.021, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/160.021.