Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors

Subchapter A. General Provisions

Section 160.001. Definitions - Sec. 160.001. DEFINITIONS. In this section: (1) "Agent of the...

Section 160.002. Total Consideration - Sec. 160.002. TOTAL CONSIDERATION. (a) "Total consideration" means the amount...

Section 160.003. Supervision - Sec. 160.003. SUPERVISION. (a) The comptroller shall supervise the collection...

Subchapter B. Imposition of Tax

Section 160.021. Retail Sales Tax - Sec. 160.021. RETAIL SALES TAX. (a) A tax is imposed...

Section 160.022. Use Tax - Sec. 160.022. USE TAX. (a) A use tax is imposed...

Section 160.023. New Resident - Sec. 160.023. NEW RESIDENT. (a) A use tax is imposed...

Section 160.024. Exemption - Sec. 160.024. EXEMPTION. The taxes imposed by this chapter do...

Section 160.0245. Exemption for Emergency Service Organizations - Sec. 160.0245. EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS. The taxes imposed...

Section 160.0246. Exemption for Certain Boats and Motors Temporarily Used in This State - Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED...

Section 160.0247. Temporary Use Permit - Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller or an...

Section 160.025. Credit for Other Taxes - Sec. 160.025. CREDIT FOR OTHER TAXES. A person is entitled...

Section 160.026. Limitation on Amount of Tax - Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding any other...

Subchapter C. Collection and Enforcement of Taxes

Section 160.041. Collection Procedure - Sec. 160.041. COLLECTION PROCEDURE. (a) The department, each agent of...

Section 160.042. Required Affidavits - Sec. 160.042. REQUIRED AFFIDAVITS. (a) A person obligated to pay...

Section 160.043. Payment by Seller - Sec. 160.043. PAYMENT BY SELLER. If the comptroller on an...

Section 160.044. Tax Receipts - Sec. 160.044. TAX RECEIPTS. (a) The comptroller shall prescribe the...

Section 160.045. Penalty - Sec. 160.045. PENALTY. (a) A person who fails to pay...

Section 160.046. Records - Sec. 160.046. RECORDS. (a) The seller of a taxable boat...

Subchapter D. Penalties

Section 160.061. Operation; Penalty - Sec. 160.061. OPERATION; PENALTY. (a) A person commits an offense...

Section 160.062. Penalty for Signing False Affidavits - Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS. (a) A person...

Subchapter E. Disposition of Taxes

Section 160.121. Amount of Tax Sent to Comptroller - Sec. 160.121. AMOUNT OF TAX SENT TO COMPTROLLER. (a) Except...

Section 160.122. Allocation of Revenue - Sec. 160.122. ALLOCATION OF REVENUE. The revenue from the taxes...