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Glenn Hegar  •  Texas Comptroller of Public Accounts

Deposit of Sales Taxes and Hotel Occupancy Taxes Collected by State Agencies (APS 008)

Issued: Nov. 22, 2005
Updated: Aug. 30, 2013 — View Changes

FPP A.015

Overview

Applicable to

State agencies and institutions of higher education

Policy

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.

Legal cite

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

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Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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