Subchapter III - GENERAL SALES AND USE TAX
- Section 77.51 - Definitions
- Section 77.52 - Imposition of retail sales tax
- Section 77.522 - Sourcing
- Section 77.523 - Liability of marketplace providers, retailers, and marketplace sellers
- Section 77.524 - Seller and 3rd-party liability
- Section 77.525 - Reduction to prevent double taxation
- Section 77.53 - Imposition of use tax
- Section 77.535 - Increases; building materials
- Section 77.54 - General exemptions
- Section 77.55 - Exemptions from sales tax
- Section 77.56 - Exemptions from use tax
- Section 77.57 - Liability of purchaser
- Section 77.58 - Returns and payments
- Section 77.585 - [Effective Until 7/1/2078] Return adjustments
- Section 77.585 - [Effective 7/1/2078] Return adjustments
- Section 77.59 - Deficiency and refund determinations
- Section 77.60 - Interest and penalties
- Section 77.61 - Administrative provisions
- Section 77.62 - Collection of delinquent sales and use taxes
- Section 77.63 - Collection compensation
- Section 77.65 - Uniform sales and use tax administration
- Section 77.66 - Certification for collection of sales and use tax
- Section 77.67 - Amnesty for new registrants
- Section 77.68 - Qualified child sales and use tax rebate for 2018