Index of Frequently Asked Questions

• 9-1-1 Prepaid Wireless Emergency Service Fee
• Agriculture and Timber Industries
• Alcohol Reporting
• Battery Sales Fee
• Boat and Boat Motor Tax
• Coastal Protection Fee
• Coin-Operated Machines Tax
• Crude Oil and Natural Gas Taxes
• E-Cigarette Retailer Permit
• Exemptions

Franchise Tax

• General Franchise Tax FAQs
• Apportionment
• Combined Reporting
• Compensation
• Cost of Goods Sold
• Credits
• Exemptions
• Extensions
• Passive Entities
• Professional Employer Organizations
• Reports and Payments
• Taxable Entities
• Tiered Partnership Provisions
• Total Revenue

• Fuels Tax
• General Information Letters and Private Letter Rulings

Hotel Occupancy Tax

• Airbnb
• HomeAway
• Hotel Occupancy

• Insurance Tax
• IRS Form 1098-F, Fines, Penalties and Other Amounts
• Miscellaneous Gross Receipts Tax
• Mixed Beverage Taxes
• Motions for Rehearings

• Motor Vehicle Tax
• Penalty Waivers
• Property Tax
• Qualifying Data Centers
• Qualified Research
• Remote Sellers and Marketplace

Sales Tax

• Buying, Selling or Discontinuing a Business
• COVID-19
• Electronic Cigarettes and Cigarettes
• Firearm Safety Equipment
• Keeping Records
• Local Sales and Use Tax
• Obtaining a Sales Tax Permit
• Prepayment Discounts, Extensions and Amendments
• Purchases/Use Tax
• Resale Certificates
• Sales Tax Collection
• Sales Tax Holidays
• Shipped out of Texas/Exports

• Sales Tax Refunds
• Sales Tax Refunds for Cable Television, Internet Access or Telecommunications Service Providers
• Tax Billings and Past Due Taxes
• Tax Credit for Certified Rehabilitation of Certified Historic Structures
• Tax Help, includes:
  • Getting Started as a Taxpayer
  • Responsibilities of Texas Taxpayers
  • Where can I get additional help?

Tobacco Taxes and Regulations

• Cigarette Tax and Tobacco Products Tax
• Cigarettes, E-Cigarette and Tobacco Regulation

• Webfile Refresh