Texas Codes
Tex. Tax Code § 151.410 (2026)
Method Of Reporting Sales Tax: General Rule
✓ current as of May 2026
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Sec. 151.410. METHOD OF REPORTING SALES TAX: GENERAL RULE. A seller shall compute the sales tax imposed by Subchapter C of this chapter to be paid to the comptroller by multiplying the percentage rate of the sales tax times the total receipts of the seller from all sales of taxable tangible personal property and of taxable services.
Acts 1981, 67th Leg., p. 1571, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2025–2025 · leading case: 2020 Long Tail Trail Investments, LLC v. State of Texas, Attorney Gen. Kenneth Paxton (In His Off. Capacity), Acting Texas Comptroller of Pub. Accounts Kelly Hancock (In His Off. Capacity), & the Off. of the Texas Comptroller of Pub. Accounts (Tex. App. 2025).
2020 Long Tail Trail Investments, LLC v. State of Texas, Attorney Gen. Kenneth Paxton (In His Off. Capacity), Acting Texas Comptroller of Pub. Accounts Kelly Hancock (In His Off. Capacity), & the Off. of the Texas Comptroller of Pub. Accounts (Tex. App. 2025). “49 Tex. Tax Code §§ 151.410 ................”
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