Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT. The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes from individual transactions in which the sales price is an amount on which no tax is produced from the combined state and local taxes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
For expiration of Subsections (c-4) and (c-5), see Subsection (c-5).
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter C. Computation of Taxes
Section 323.201. Computation of Sales Taxes
Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount
Section 323.203. Consummation of Sale
Section 323.204. Computation of Use Tax
Section 323.205. Use Tax: County in Which Use Occurs
Section 323.206. County Tax Inapplicable When No State Tax; Exceptions
Section 323.207. State Exemptions Applicable