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Tax Type
State Sales Tax (SST)
Franchise Tax (FRT,FIT)
Amusement Machine Tax (AMU)
Boat And Motor Sales And Use Tax (BOT)
Cement Production Tax (CEM)
Automotive/Battery/Tire/Coastal Pro,ET (FEE)
Fuels Tax-Ch153 (through 12/31/2003)(FUL)
Fuels Tax-Ch162 (effective 1/1/2004) (FUE)
Natural Gas Tax (GAS)
Hotel Tax (HOT)
Interstate Motor Carrier Tax (IMC)
Local Sales Tax (LST)
Manufactured Housing Tax (MHS)
Mixed Beverage Gross Receipts Tax (MIX)
Metropolitan Transit Authority Tax (MTA)
Motor Vehicle Tax (MVT)
Crude Oil Tax (OIL)
Public Utilities Gross Receipts Tax(PUC)
Sulphur Tax (SUL)
Telecommunications Infrastructure Fund (TIF)
Misc. Occupation - Oil/Gas Well Services (WEL)
Misc. Taxes on Gross Receipts (GRT)
Cigarette, Cigar/Tobacco Products (TOB)
Insurance (INS)
Fireworks Tax (FIR)
International Fuels Tax Agreement (IFT)
Local Revenue Funds (LRF)
911-SEC (SEC)
Pari-Mutuel Wagering (PMW)
General Rules (GRL)
Select Tax Rule
(for Sales & Franchise only)
None
SST Headings Not Assigned To A Rule
281 Records Required; Information Required
282 Auditing Taxpayer Records
283 Bartering Clubs and Exchanges
284 Drugs, Medicines, Medical Equipment
And Devices
285 Sales For Resale
286 Seller's & Purchaser's Responsibilities
287 Exemption Certificates
288 Direct Payment Procedures
And Qualifications
289 Alcoholic Beverage Exemptions
290 Motor Vehicle Repair & Maint.;Accessories
& Equip. Added to M.V.; Moveable Specialized Equip.
291 Contractors
292 Repair, Remodeling, Maintenance Of TPP
293 Food; Food Products; Meals; Food Service
294 Rental And Lease Of Tangible Personal Property
295 Natural Gas And Electricity
296 Agriculture, Animal Life, Feed,
Seed, Plants, And Fertilizer
297 Carriers
298 Amusement Services
299 Newspapers, Magazines, Publishers, Exempt Writings
300 Manufacturing, Custom Mfg.; Fabricating; Processing
301 Promotional Plans, Coupons,
Retailer Reimbursement
302 Accounting Methods, Credit Sales, Bad Debt Deductions
Repossessions, Interest on Sales Tax & Trade-ins
303 Transportation and Delivery Charges
304 Morticians and Monument Builders
306 Sales of Portable Buildings, Prefabricated Buildings,
and Ready-Built Homes
307 Florists
308 Computers - Hardware, Software, Services And Sales
309 Electrical Transcriptions, Recording Studios, Producers
310 Laundry, Cleaning, And Garment Services
311 Auctioneers, Brokers and Factors
312 Graphic Arts or Related Occupations; Misc. Activities
313 Cable Television Service
314 Wrapping, Packing, Packaging Supplies, Containers,
Labels, Tags, Export Packers, and
Stevedoring Materials & Supplies
315 Motor Vehicle Parking And Storage
316 Occasional Sales and Other Tax-Free Sales
317 Massage Parlors, Escort Services,
And Turkish Baths
318 Water-related Exemptions
319 Prior Contracts
320 Texas Emissions Reduction Plan Surcharge
321 Advertising Agencies
322 Exempt Organizations
323 Imports And Exports
324 Oil, Gas, and Related Well Service
325 Refunds, Interest and Payments under Protest
326 Liability Incurred By Purchase Of A Business
327 Taxpayer's Bond Or Other Security
328 Optional Reporting Methods For
Grocers And Other Vendors
329 State Sales/Use Tax Refunds Available to Enterprise
Projects & to Qual. Businesses in Enterprize Zones
330 Data Processing Services
331 Transfers of Common Interests in TPP;
Intercorporate Services
332 Drilling Equipment
333 Security Services
336 Gold, Silver, Coins And Currency
337 Gratuities
338 Multistate Tax Credits and Allowance Of Credit
For Tax Paid To Suppliers
339 Statute Of Limitations
341 Sales of Govn. Publications, Records, Or Documents
342 Information Services
343 Credit Reporting Services
344 Telecommunications Services
346 Use Tax
347 Improvements To Realty
350 Motion Pictures
354 Debt Collection Services
355 Insurance Services
356 Real Property Service
357 Labor Relating to Nonresidential Real Property Repair,
Remodeling Restoration, Maintenance, New
Construction, and Residential Property
358 Maquiladoras
360 Custom Brokers
361 Practice And Procedure For Texas Customs
Broker's License Denial, Suspension,
And Revocation
362 Labor Relating To Increasing Capacity
In A Production Unit In A Petrochemical Refinery
or Chemical Plant
364 Staff Leasing Services
365 Sales of Clothing and Footwear During
a Three-day Period in August
366 Internet Access Services
367 Timber Items
368 Certified Public Accountant (CPA) Audit Program
541 Exemptions
544 Reports And Payments
545 Extensions
546 Taxable Capital: Nexus
547 Taxable Capital: Accounting Methods
548 Taxable Capital: Close And S Corporations
549 Taxable Capital: Apportionment
550 Taxable Capital: Stated Capital
551 Taxable Capital: Surplus
552 Taxable Capital: In Process Of Liquidation
553 Taxable Capital: Oil And Gas Reserves
554 Earned Surplus: Nexus
555 Earned Surplus: Computation
556 Earned Surplus: S Corporations
557 Earned Surplus: Apportionment
558 Earned Surplus: Officer And Director Compensation
559 Earned Surplus: Temporary Credit
560 Banking Corporations
561 Enterprise Zones
562 Limited Liability Companies
563 Savings And Loan Associations
565 Survivors Of Mergers
566 Title Insurance Holding Companies
567 Additional Tax On Earned Surplus
568 Changes In Corporate Organization
569 Eligible Child Credit
570 Liens
572 1992 Transition
575 Annual Extensions/Electronic Funds Transfers
576 Earned Surplus: Allocation
577 Credit For Sales Tax Paid On
Property Used In Manufacturing
578 Economic Development Credits
579 Child Care Credits
580 Credit for Hiring Persons with Disabilities
FRT Headings Not Assigned to a Rule
(SST Rules: 281-368 FRT Rules: 541-595)
Enter key words to search
TIP: To view all headings under a tax type, enter only a colon as your keyword. When doing sales or franchise tax searches, try selecting a rule number and then entering a colon as your keyword. Your search will return all headings in the index for that specific rule.
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Enter Accession Number
TIP: This search is used to identify subject matter index headings associated with accession numbers. Because the results page distinguishes between subject matter index headings under which the information is current or superseded, you can get an idea of what information in the documents is no longer a reflection of current policy
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