§ 323.201 Computation of Sales Taxes
§ 323.202 Method of Reporting: Retailers Having Sales Below Taxable Amount
§ 323.203 Consummation of Sale
§ 323.204 Computation of Use Tax
§ 323.205 Use Tax: County in Which Use Occurs
§ 323.206 County Tax Inapplicable When No State Tax; Exceptions
§ 323.207 State Exemptions Applicable
§ 323.208 Telecommunications Exemption
§ 323.209 Transition Exemption

Terms Used In Texas Tax Code Chapter 323 > Subchapter C - Computation of Taxes

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Statute: A law passed by a legislature.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005