Miscellaneous Expenditures — Payments and Fees
Taxes and Fees Assessed by Governmental Entities
Taxes and fees assessed by the United States, another state or this state
A state agency is not automatically exempt from paying a tax or fee assessed by the United States, another state or this state. The statute authorizing the assessment of the tax or fee must be consulted to determine if an exemption applies.
A state agency exempt from paying a tax or fee must follow the proper procedures for claiming the exemption.
A state agency not exempt from paying a tax or fee must code the tax or fee the same as the goods or services on which the tax or fee is assessed.
A state agency may not voluntarily pay a tax or fee if the agency is legally exempt from paying it. A state agency may, however, reimburse a contractor for the taxes and fees the contractor is legally required to pay as a result of its dealings with the agency, if the contract between them requires it.
Texas Comptroller Taxes Collected
Sources [+]
Texas Education Code Article III, Section 51; Article VIII, Section 3; Article XVI, Section 6(a); Opinion of Texas Attorney General Nos. JM-987 (1988), JM-972 (1988), MW-528 (1982), WW-1502 (1962); O-4032 (1941).
Tax assessed by the Federal Government
Federal law imposes an excise tax of 3 percent on the amount paid for communications services.
Payments received for services or facilities furnished to the government of any state or to a political subdivision are exempt from the federal excise tax.
This exemption applies only if the state or subdivision provides to the communications service provider a statement certifying the state or subdivision is entitled to the exemption. The statement must be in the form and provided in the manner specified by the United States Secretary of the Treasury PDF.
Definition:
- Communications services
- Local telephone service, toll telephone service or teletypewriter exchange service.
Sources [+]
26 U.S.C.S. Sections 4251(a)-(b), 4253(i), (k)(1) (Law. Co-Opinion of LEXIS through Pub. L. No. 108-98, approved Dec. 19, 2003 (with a gap of Pub. L. No. 108-173)).
Sales and Use Taxes
State sales and use tax is imposed on all:
- Retail sales,
- Leases and rentals of most goods, and
- Taxable services.
The Texas state sales and use tax rate is 6.25 percent, but local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) may also impose a sales and use tax of up to 2 percent, for a total maximum combined rate of 8.25 percent.
A taxable item sold, leased or rented to the State, or a taxable item stored, used or consumed by the State is exempt from the taxes and surcharges listed below. Also reference Comptroller rules pertaining to purchases made by state agencies.
Municipal Sales and Use Taxes [+]
County Sales and Use Taxes [+]
- Crime Control and Prevention District Sales and Use Tax (County Sales and Use Tax)
- County Health Services Sales and Use Tax
- County Sales and Use Tax for Landfills and Criminal Detention Centers
- Sales and Use Taxes Imposed by Certain County Development Districts
- Sales and Use Taxes Imposed by a County Assistance District
Venue-Related Sales and Use Taxes [+]
Hospital and Emergency Districts Sales and Use Taxes [+]
Transportation-Related Sales and Use Taxes [+]