State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3103 – Limited Sales and Use Tax – State
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Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: 1961 by the 57th Leg.
Issue Date:
Revised Date: 1990-12-01

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.



Notes


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 26
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



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