Deposit of Sales Taxes Collected by State Agencies (APS 008)
Issued: Nov. 22, 2005
Updated: Aug. 20, 2021 — View Changes
For questions on:
- The taxing authority vendor number profile at the agency level
- Deposits, documents or transaction entry
- Sales tax permits
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.
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.
State agencies and institutions of higher education
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.
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.
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
|08/20/2021||Updated to reflect changes required through the implementation of GASB 84|
|08/16/2019||No changes resulted through the acts of the 86th Legislature, Regular Session; updated contact information|
|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|