Issue Date:
Revised Date: 1990-12-01

Legal Citations

Object Type

Cash — Personal Property

Origin Date

1961 by the 57th Leg.

Description

6.25% of the retail sales price of tangible personal property, when the sale is made by state agencies, departments, institutions, universities and colleges.

Due Date

Deposited within three (3) days of receipt.

Collecting Agencies

  • Applicable agency.

Note

Rate amended by H.B. 122, 68th Leg., 2nd C.S., effective October 2,1984.

H.B. 79, 69th Leg., 3rd C.S., provided for a rate increase from 4.125% to 5.25% for the period January 1, 1987 to September 1, 1987.

Rate increase from 5.25% to 6% by H.B. 61, 70th Leg., R.S.

Rate increase from 6% to 6.25% by H.B. 6, 71st Leg., 6th C.S. 

See Revenue Code 3102 for regular sales tax.

USAS Values

Appropriation Year 25
USAS Title LIMITED SALES & USE TAX-STATE
Receipt Category 02 – Personal Property
Receipt Type 01 – Taxes
Object Group 16 – Agency/Trust Transactions (Revenue Objects)
USAS Status A
Rev/Exp Category 06 – SALES TAXES