Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Texas Sales and Use Tax
Frequently Asked Questions


Obtaining a Sales Tax Permit

Sales Tax Collection

Reporting and Remittance

Purchases/Use Tax

Buying, Selling, or Discontinuing a Business

Resale Certificates

Exemption Certificates/Exempt Organizations

Shipped out of Texas/Exports

Keeping Records

Electronic Cigarettes and Cigarettes

Required Plug-ins