Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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taxes

Tax Publications

Publications can be sorted by subject, number or title.
Subject Number Title
9-1-1 Emergency Communications 94-167 Texas 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge
Agriculture and Timber Industry 94-436 Retailers' Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations
Audit 96-1253
96-1253s
Contesting Disagreed Audits, Examinations and Refund Denials (PDF)
Disputando el Desacuerdo de Auditorías, Examinaciones y Reembolsos Denegados
Audit 96-266 Informant's Recovery Program (PDF)
Audit 96-146 Notice of Routine Audit (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 98-630 Cigarette and Tobacco Products Manufacturers' Responsibilities
Cigarette, E-Cigarettes and Tobacco Products Tax 98-712 Schedule of Non-Issuing Days for Cigarette Stamps (PDF)
City and County Government 98-1064 Notice: State Criminal Costs and Fees Report Changes (PDF)
Coin Operated Machines Tax 96-256
96-256s
Coin-Operated Amusement Machine Regulation and Taxation (PDF)
Reglamentación e Impuestos Sobre Máquinas Tragamonedas
Electronic Tax Reporting 98-849 Filing and Paying Your Texas Taxes Electronically (PDF)
Electronic Tax Reporting 96-590 TEXNET Payment Instructions Booklet (PDF)
Electronic Tax Reporting 96-299 Transmit Your Tax and Payment Data with Electronic Data Interchange (PDF)
Exempt Organizations 96-1045 Guidelines to Texas Tax Exemptions
Exempt Organizations 96-224
96-224s
Hotel Occupancy Tax Exemptions
Exenciones de Impuestos para la Ocupación de Hoteles
Exempt Organizations 96-122 Nonprofit and Exempt Organizations – Purchases and Sales
Exempt Organizations 94-166 Property Tax Exemption for Organizations Engaged in Charitable Activities
Exempt Organizations 94-183 School Fundraisers
Fireworks Tax 94-162
94-162s
Fireworks and Texas Taxes
Fuegos Artificiales e Impuestos de Texas
Franchise Tax 98-806 Franchise Tax Overview
Franchise Tax 98-862 Franchise Tax Reporting Tips for Combined Groups (PDF)
Fuels Tax 98-661 How to Claim a Tax Refund for Gasoline Used in Off-Highway Equipment (PDF)
Fuels Tax 98-723 Reminder to Dyed Diesel Fuel Bonded Users Recordkeeping Requirements
Fuels Tax 98-823 Sale of Dyed Diesel Fuel (PDF)
Fuels Tax 96-1202
96-1202s
State of Texas Motor Fuel Tax Requirements for Motor Carriers Domiciled in Mexico (PDF)
Transportista Domiciliado en Mexico (PDF)
General 2021 Legislative Update
General 2023 Legislative Update
General 96-1774 A Field Guide to the Taxes of Texas (PDF)
General 98-117
98-117s
Buying An Existing Business
Comprando un Negocio Existente
General 94-182
94-182s
Disasters and Texas Taxes
Desastres e Impuestos de Texas
General 96-1789 Frequently Asked Questions Related to Motions for Rehearing (PDF)
General 98-304 Interest Owed and Earned
General 98-918 Late Filing Penalties (PDF)
General 96-145 Rules of Practice and Procedure (PDF)
General 96-385 Tax Policy News
General 96-265 Taxpayer Bill of Rights
Hotel Occupancy Tax 96-224
96-224s
Hotel Occupancy Tax Exemptions
Exenciones de Impuestos para la Ocupación de Hoteles
International Fuel Tax Agreement (IFTA) 96-336
96-336s
IFTA Texas Guidebook (PDF)
IFTA Guía de Texas (PDF)
Insurance Tax 96-667 Motor Vehicle Crime Prevention Authority (MVCPA) Fee
Insurance Tax 94-431 Guidelines for Premium Tax Compliance with the Nonadmitted and Reinsurance Reform Act
Insurance Tax 94-130 Insurance Maintenance Tax Rates and Assessments on 2023 Premiums
Insurance Tax 94-142 Surplus Lines Tax Exemptions
Insurance Tax 98-376 Tax on Independently Procured Insurance (PDF)
Insurance Tax 94-169 Volunteer Fire Department Assistance Fund Assessment
Local Government Assistance For publications related to Local Government Assistance, see Local Government under Economy.
Local Sales and Use Tax 94-105
94-105s
Local Sales and Use Tax Collection – A Guide for Sellers
Recaudación de Impuestos Locales Sobre las Ventas y el Uso – Una Guía para Vendedores
Local Sales and Use Tax 96-339 Jurisdictions That Impose Local Sales Tax on Telecommunications Services
Miscellaneous Gross Receipts Tax 96-1309 Texas Tax Information for Retail Sellers of Electricity (PDF)
Mixed Beverage Taxes 96-1780 Mixed Beverage Taxes: What You Can Expect (PDF)
Mixed Beverage Taxes 98-932 Monthly Reporting Requirements for Alcohol Distributors (PDF)
Motor Vehicle Sales Tax 96-141 Fair Market Value Deduction
Motor Vehicle Sales Tax 98-776 Taxes on Unrepaired Salvage Vehicles (PDF)
Motor Vehicle Sales Tax 98-805 Motorcycles, Autocycles, and Off-Highway Vehicles - Which Texas Tax is Due?
Motor Vehicle Sales Tax 96-143 Motor Vehicle Rental Tax Guide
Motor Vehicle Sales Tax 98-298
98-298s
Motor Vehicle Sales Tax Warning Poster (PDF)
Cartel de Advertencia de Impuestos Sobre las Ventas de Vehículos de Motor (PDF)
Motor Vehicle Sales Tax 96-254 Motor Vehicle Tax Guide
Motor Vehicle Sales Tax 98-820 Related Finance Companies and Seller-Financed Sales
Oil Well Servicing 96-199 Texas Occupation Tax for Oil and Gas Well Services
Sales and Use Tax 94-168 Aircraft and Texas Sales and Use Tax
Sales and Use Tax 94-139 Bottlers
Sales and Use Tax 98-709 Carpet Cleaning and Related Services
Sales and Use Tax 94-111
94-111s
Cleaning and Janitorial Services
Servicios de Limpieza
Sales and Use Tax 94-106 Credit Reporting Services
Sales and Use Tax 94-127 Data Processing Services are Taxable
Sales and Use Tax 94-107 Debt Collection Services
Sales and Use Tax 94-143 Draftsmen and Designers
Sales and Use Tax 98-1017
98-1017s
Emergency Preparation Supplies Sales Tax Holiday
Compras Libres de Impuestos en Provisiones de Emergencia
Sales and Use Tax 96-1331
96-1331s
Energy Star Sales Tax Holiday
ENERGY STAR Fin de Semana Libre de Impuestos Sobre Las Ventas
Sales and Use Tax 94-108
94-108s
Engaged in Business
Involucrado en Actividad Comercial
Sales and Use Tax 96-211
96-211s
Fairs, Festivals, Markets and Shows
Ferias, Festivales, Mercados y Espectáculos
Sales and Use Tax 94-104 Film, Video and Audio Production Companies and Broadcasting Companies
Sales and Use Tax 94-437
94-437s
Garage Sales and Occasional Sales
Ventas de Garaje y Ventas Ocasionales
Sales and Use Tax 96-280
96-280s
Grocery and Convenience Stores
Supermercados y Tiendas de Conveniencia
Sales and Use Tax 94-157
94-157s
Homebuilders and Real Property Services
Constructores de Viviendas y Servicios de Bienes Raíces
Sales and Use Tax 94-109 Information Services
Sales and Use Tax 96-339 Jurisdictions That Impose Local Sales Tax on Telecommunications Services
Sales and Use Tax 94-112
94-112s
Landscaping and Lawn Care Services
Servicios de Ajardinar y Mantenimiento del Césped
Sales and Use Tax 94-124 Manufacturing Exemptions
Sales and Use Tax 94-187 Mold Remediation Services
Sales and Use Tax 94-113
94-113s
Motor Vehicle Repairs, Remodels and Maintenance
Reparaciones, Mantenimiento y Remodelaciones de Vehículos de Motor
Sales and Use Tax 98-778 Motor Vehicle Dealers – Business Expenses
Sales and Use Tax 94-438 Off-Highway Vehicles
Sales and Use Tax 94-171 Online Orders – Texas Purchasers and Sellers
Sales and Use Tax 94-179 Out-of-State Wineries
Sales and Use Tax 94-114 Pest Control Services
Sales and Use Tax 94-164 Ready-Mix Concrete Sales, Delivery and Pumping Services
Sales and Use Tax 94-116
94-116s
Real Property Repair and Remodeling
Reparación y Remodelación de Bienes Raíces
Sales and Use Tax 94-117
94-117s
Restaurants and the Texas Sales Tax
Restaurantes y el Impuesto Sobre la Venta en Texas
Sales and Use Tax 94-436 Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations
Sales and Use Tax Charts Sales & Use Tax Rate Charts
Sales and Use Tax 94-155 Sales Tax Exemptions for Healthcare Items
Sales and Use Tax 98-490
98-490s
Sales Tax Holiday
Fin de Semana Libre de Impuestos Sobre las Ventas
Sales and Use Tax 94-132 Sales Tax on Telecommunications Services
Sales and Use Tax 94-183 School Fundraisers
Sales and Use Tax 94-119 Security Services
Sales and Use Tax 96-273
96-273s
Tax Exemptions for People with Disabilities
Exenciones de Impuestos para Personas con Discapacidades
Sales and Use Tax 96-259
96-259s
Taxable Services
Servicios Imponibles
Sales and Use Tax 96-1112 Texas Agricultural Tax Exemptions (PDF)
Sales and Use Tax 94-433 Texas Sales Tax on the Use of Horses (PDF)
Sales and Use Tax Texas Sales Tax Rates
Sales and Use Tax 98-924 Texas Timber Sales Tax Exemptions (PDF)
Sales and Use Tax 94-123 Water and Wastewater Systems (PDF)
Sales and Use Tax 98-1018
98-1018s
Water-Efficient Products Sales Tax Holiday
Fin de Semana Libre del Impuestos Sobre las Ventas para Productos Eficientes de Agua
Voluntary Disclosure 96-576 Voluntary Disclosure Program