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

Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 — View Changes

FPP A.015


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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.


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.


Applicable To

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.

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.


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Changes to This Document
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