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Susan Combs•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

Details

View entire document

Resources

Contact

For questions on:

  • The taxing authority vendor number profile at the agency level
  • Deposits, documents or transaction entry
  • Sales tax permits

Email or call Annie Bocanegra at (512) 936-4427 or Gina Schildwachter at (512) 936-5999 of the Appropriation Control section.

For questions on sales and hotel occupancy taxes including tax rates and the taxability of items, contact the Comptroller’s Tax Assistance section of Telephone Bank Operations at (512) 463-4600 or (800) 531-5441, ext. 3-4600.

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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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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