Deposit of Sales Taxes and Hotel Occupancy Taxes Collected by State Agencies (APS 008)
Issued: Nov. 22, 2005
Updated: Aug. 30, 2013 — View Changes
This APS is in the process of being updated through acts of the 84th Legislature, Regular Session. The updated version will be available soon (by mid-August).
State agencies and institutions of higher education
State agencies and institutions of higher education must collect hotel occupancy taxes and all applicable sales taxes (state, city, transit authority, county and special purpose district) when making sales to the public.
Tax Code, Sections 151.051–058, 151.101–107, 156.051–053, 321.101–107, 322.101–106, 322.108–110, 323.101–105, 325.021–023, 351.001–007, 352.001–005, 352.007; Government Code, Section 404.094; Education Code, Section 51.008; Transportation Code, Sections 451.205, 451.404–405, 452.401–407, 453.401–404.
|Changes to this Document|
|08/30/2013||Updated contact information|
|09/30/2011||Updated through the acts of the 82nd Legislature, Regular Session|