Deposit of Sales Taxes Collected by State Agencies (APS 008)
Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 — View Changes
FPP A.015
Details
Resources
- City Sales and Use Tax local codes
- County Sales and Use Tax local codes
- Local Sales and Use Taxes
- SPD Sales and Use Tax local codes
- Transit Sales and Use Tax local codes
- Combined Area Sales and Use Tax
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 Gina Schildwachter at (512) 936-5999 of the Statewide Fiscal Programs 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) 463-2277 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 Citation
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
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
| Date | Updates |
|---|---|
| 08/18/2023 | No changes through acts of the 88th Legislature, Regular Session; updated contact information |
| 08/20/2021 | Updated to reflect changes required through the implementation of GASB 84 |