taxes

Tax Publications

Publications can be sorted by number or subject.
Subject Number Title
9-1-1 Emergency Communications 94-167 Texas 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge
Agriculture and Timber Industry 94-436 Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations (PDF)
Audit 96-334 Computer-Assisted Auditing (PDF)
Audit 96-1253
96-1253s
Contesting Disagreed Audits, Examinations and Refund Denials (PDF)
Audit 96-266 Informant's Recovery Program (PDF)
Audit 96-146 Notice of Routine Audit (PDF)
Boat and Boat Motor Sales Tax 94-170 Boat and Boat Motor Taxes
Cigarette, E-Cigarettes and Tobacco Products Tax 96-493 Cigarette Tax Recovery Trust Fund (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 98-630 Cigarette, Cigar, and/or Tobacco Products Manufacturers' Responsibilities (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 98-697 Information for Internet, Mail Order, and Telephone Cigarette Sellers
Cigarette, E-Cigarettes and Tobacco Products Tax 96-959 Information for Non-Retailers Who Buy and Sell Cigarette, Cigar and Tobacco Products (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 96-928 Information for Texas Tobacco Retailers (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 98-874-1 Reminder: Tax Rate Change for Tobacco Products Other than Cigars and Cigarettes (PDF)
Cigarette, E-Cigarettes and Tobacco Products Tax 98-712 Schedule of Non-Issuing Days for Cigarette Stamps (PDF)
Coin Operated Machines Tax 96-256
96-256s
Coin-Operated Amusement Machine Regulation and Taxation (PDF)
Electronic Tax Reporting 98-849 Filing and Paying Your Texas Taxes Electronically (PDF)
Electronic Tax Reporting 96-1269 Important TEXNET Information and Due Date Schedule (PDF)
Electronic Tax Reporting 96-590 TEXNET Payment Instructions Booklet (PDF)
Electronic Tax Reporting 96-299 Transmit Your Tax and Payment Data with Electronic Data Interchange (PDF)
Electronic Tax Reporting 96-888 WebFile: File Your Texas Sales Tax Return Online (PDF)
Exempt Organizations 96-122 Exempt Organizations - Sales and Purchases (PDF)
Exempt Organizations 96-1045 Guidelines to Texas Tax Exemptions
Exempt Organizations 96-224
96-224s
Hotel Occupancy Tax Exemptions
Exempt Organizations 94-166 Property Tax Exemption for Organizations Engaged in Charitable Activities (PDF)
Exempt Organizations 94-183 School Fundraisers and Texas Sales Tax (PDF)
Fireworks Tax 94-162
94-162s
Fireworks (PDF)
Franchise Tax 98-806 Franchise Tax Overview
Franchise Tax 98-862 Franchise Tax Reporting Tips for Combined Groups (PDF)
Fuels Tax 98-685 Changes and Deadlines for Motor Fuels Tax Refund Claims
Fuels Tax 98-661 How to Claim a Tax Refund for Gasoline Used in Off-Highway Equipment (PDF)
Fuels Tax 98-796 January 1, 2006, Reminder Concerning Motor Fuel Exported or Sold for Export to Another State (PDF)
Fuels Tax 98-723 Reminder to Dyed Diesel Fuel Bonded Users Recordkeeping Requirements
Fuels Tax 98-823 Sale of Dyed Diesel Fuel (PDF)
Fuels Tax 96-1202
96-1202s
State of Texas Motor Fuel Tax Requirements for Motor Carriers Domiciled in Mexico (PDF)
General 2013 Legislative Update
General 2015 Legislative Update
General 96-1744 A Field Guide to the Taxes of Texas (PDF)
General 98-117
98-117s
Buying An Existing Business (PDF)
General Frequently Asked Questions Related to Motions for Rehearing (PDF)
General 98-304 Interest Rate Change Notice
General 98-918 Late Filing Penalties (PDF)
General 96-145 Rules of Practice and Procedure (PDF)
General 96-385 Tax Policy News
General 96-265 Taxpayer Bill of Rights
Hotel Occupancy Tax 96-224 Hotel Occupancy Tax Exemptions
International Fuel Tax Agreement (IFTA) 96-336 IFTA Texas Guidebook (PDF)
Insurance Tax 96-667 Automobile Burglary and Theft Prevention Authority Assessment (PDF)
Insurance Tax 94-431 Guidelines for Premium Tax Compliance with the Nonadmitted and Reinsurance Reform Act (PDF)
Insurance Tax 94-130 Insurance Maintenance Tax Rates and Assessments on 2015 Premiums (PDF)
Insurance Tax 94-142 Surplus Lines Tax Exemptions/Preemptions (PDF)
Insurance Tax 98-376 Tax on Independently Procured Insurance (PDF)
Insurance Tax 94-169 Volunteer Fire Department Assistance Fund Assessment (PDF)
Local Government Assistance For publications related to Local Government Assistance, see Local Government under Economy.
Local Sales and Use Tax 94-105
94-105s
Local Sales and Use Tax Collection – A Guide for Sellers (PDF)
Local Sales and Use Tax 96-339 Jurisdictions That Impose Local Sales Tax on Telecommunications Services
Miscellaneous Gross Receipts Tax 96-1309 Texas Tax Information for Retail Sellers of Electricity (PDF)
Mixed Beverage Taxes 96-1780 Mixed Beverage Taxes: What You Can Expect (PDF)
Mixed Beverage Taxes 98-932 Notice – Monthly Reporting Requirements for Alcohol Distributors (PDF)
Motor Vehicle Sales Tax 96-1246 Motor Vehicle Tax Commissions: Changes in 2015 (PDF)
Motor Vehicle Sales Tax 96-141 Fair Market Value Deduction (PDF)
Motor Vehicle Sales Tax 98-776 Taxes on Unrepaired Salvage Vehicles (PDF)
Motor Vehicle Sales Tax 98-805 Motorcycles - Sales Tax on Street-Legal and Off-Road Vehicles (PDF)
Motor Vehicle Sales Tax 96-143 Motor Vehicle Rental Tax Guidebook (PDF)
Motor Vehicle Sales Tax 98-298
98-298s
Motor Vehicle Sales Tax Warning Poster (PDF)
Motor Vehicle Sales Tax 96-254 Motor Vehicle Tax Guidebook (PDF)
Motor Vehicle Sales Tax 98-820 Related Finance Companies and Seller-Financed Sales (PDF)
Oil Well Servicing 96-199 Texas Occupation Tax for Oil and Gas Well Services
Sales and Use Tax 94-438 All-Terrain or Off-Road Vehicles and Texas Use Tax
Sales and Use Tax 94-139 Bottlers
Sales and Use Tax 98-709 Carpet Cleaning and Related Services
Sales and Use Tax 94-111
94-111s
Cleaning and Janitorial Services
Sales and Use Tax 94-106 Credit Reporting Services
Sales and Use Tax 94-127 Data Processing Services are Taxable
Sales and Use Tax 94-107 Debt Collection Services
Sales and Use Tax 94-143 Draftsmen and Designers
Sales and Use Tax 98-1017 Emergency Preparation Supplies Sales Tax Holiday
Sales and Use Tax 96-1331 Energy Star Sales Tax Holiday
Sales and Use Tax 94-108
94-108s
Engaged in Business
Sales and Use Tax 94-104 Film, Video and Audio Production Companies and Broadcasting Companies
Sales and Use Tax 96-211 Fairs, Festivals, Markets and Shows (PDF)
Sales and Use Tax 94-437
94-437s
Garage Sales and Texas Sales Tax (PDF)
Sales and Use Tax 96-280
96-280s
Grocery and Convenience Stores: Taxable and Nontaxable Sales (PDF)
Sales and Use Tax 94-157
94-157s
Homebuilders and Real Property Services
Sales and Use Tax 94-109 Information Services
Sales and Use Tax 94-110 Insurance Services
Sales and Use Tax 94-171 Internet Orders - Buying and Selling
Sales and Use Tax 96-339 Jurisdictions That Impose Local Sales Tax on Telecommunications Services
Sales and Use Tax 94-112
94-112s
Landscaping and Lawn Care Services
Sales and Use Tax 94-124 Manufacturing Exemptions
Sales and Use Tax 94-187 Mold Remediation Services
Sales and Use Tax 94-113
94-113s
Motor Vehicle Repairs
Sales and Use Tax 98-778 Notice To Vehicle Dealers - Taxable Promotional Items
Sales and Use Tax 94-179 Out-of-State Wineries and Texas Taxes
Sales and Use Tax 94-114 Pest Control Services (PDF)
Sales and Use Tax 94-176 Photographers and Texas Sales Tax (PDF)
Sales and Use Tax 94-164 Ready-Mix Concrete Sales, Delivery and Pumping Services
Sales and Use Tax 94-116
94-116s
Real Property Repair and Remodeling
Sales and Use Tax 94-117
94-117s
Restaurants and the Texas Sales Tax
Sales and Use Tax 94-436 Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations (PDF)
Sales and Use Tax Charts Sales & Use Tax Rate Charts
Sales and Use Tax 94-155 Sales Tax Exemptions for Over-the-Counter Drugs and Medicines (PDF)
Sales and Use Tax 98-490
98-490s
Sales Tax Holiday
Sales and Use Tax 94-132 Sales Tax on Telecommunications Services
Sales and Use Tax 94-183 School Fundraisers and Texas Sales Tax (PDF)
Sales and Use Tax 94-119 Security Services (PDF)
Sales and Use Tax 94-186 Skydiving
Sales and Use Tax 96-273
96-273s
State Tax Exemptions for People with Disabilities
Sales and Use Tax 96-259 Taxable Services (PDF)
Sales and Use Tax 94-101 Tax Exemptions for Agriculture (PDF)
Sales and Use Tax 96-1112 Texas Agricultural Tax Exemptions (PDF)
Sales and Use Tax 94-433 Texas Sales Tax on the Use of Horses (PDF)
Sales and Use Tax Texas Sales Tax Rates
Sales and Use Tax 98-924 Texas Timber Sales Tax Exemptions (PDF)
Sales and Use Tax 94-123 Water and Wastewater Systems (PDF)
Sales and Use Tax 98-1018 Water-Efficient Products Sales Tax Holiday
Tobacco Products - Regulatory Information (see also Cigarette, Cigar and Tobacco Products Tax) 96-541 Buying or Selling Tobacco Products to Minors – Brochure (PDF)
Tobacco Products - Regulatory Information 96-1079 Identification Guidelines for Retail Tobacco Sales: How to Check Identification - Flyer (PDF)
Tobacco Products - Regulatory Information 98-697 Information for Internet, Mail Order, and Telephone Cigarette Sellers
Tobacco Products - Regulatory Information 96-1082 Texas Guidelines for Retail Tobacco Sales: They've Gotta Be 18 to Buy Tobacco - Employee Booklet (PDF)
Voluntary Disclosure 96-576 Voluntary Disclosure Agreements