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Deposit of Sales Taxes Collected by State Agencies (APS 008)

Issued: Nov. 22, 2005
Updated: Aug. 31, 2018 — View Changes

FPP A.015

Details

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Resources

Contact

For questions on:

  • The taxing authority vendor number profile at the agency level
  • Deposits, documents or transaction entry
  • Sales tax permits

Email or call Robert Casas (512) 475-0150 or Gina Schildwachter at (512) 936-5999 of the Appropriation Control section.

For questions on:

  • Sales tax, including tax rates
  • Taxability of items

Contact the Comptroller’s Tax Assistance section of Telephone Bank Operations at (512) 463-4600 or (800) 531-5441, ext. 3-4600.

CAPPS

For CAPPS questions, contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

Overview

Applicable to

State agencies and institutions of higher education

Policy

State agencies and institutions of higher education must collect all applicable sales taxes (state, city, transit authority, county and special purpose district) when making sales to the public.

Legal cite

Tax Code, Sections 151.051–058, 151.101–107, 151.423, 321.101–107, 322.101–106, 322.108–110, 323.101–105, 325.021–023; Government Code, Section 404.094; Education Code, Section 51.002 and 51.008; Transportation Code, Sections 451.205, 451.404–405, 452.401–407, 453.401–404.

Legend

CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this Document
Date Updates
08/31/2018 Updated to provide clarity to institutions of higher education
08/18/2017 Updated through the acts of the 85th Legislature, Regular Session; added CAPPS information
08/21/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information

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