Terms Used In Texas Tax Code Chapter 321 > Subchapter A - General Provisions

• Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
• kiosk: means a small stand-alone area or structure that:
  (i) is used solely to display merchandise or to submit orders for taxable items from a data entry device, or both;
  (ii) is located entirely within a location that is a place of business of another retailer, such as a department store or shopping mall; and
  (iii) at which taxable items are not available for immediate delivery to a customer. See Texas Tax Code 321.002
• Year: means 12 consecutive months. See Texas Government Code 311.005