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Tax Publications
Alphabetical by Subject Matter

Tax Publications in Numerical Order | Publicaciones sobre Impuestos en Español

9-1-1 Emergency Communications

98-928 9-1-1 Equalization Surcharge Rate Change, Effective March 1, 2012 (PDF)
98-899 Important Reminder to Retail Sellers of Prepaid Wireless Telecommunications Services (PDF)
94-167 Texas 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge

Audit

96-334 Computer-Assisted Auditing (PDF)
96-1253 Contesting Disagreed Audits (PDF)
96-266 Informant's Recovery Program (PDF)
96-146 Notice of Routine Audit (PDF)

Boat and Boat Motor Sales Tax

94-170 Boat and Boat Motor Taxes

Cigarette, Cigar and Tobacco Products Tax

96-493 Cigarette Tax Recovery Trust Fund (PDF)
98-630 Cigarette, Cigar, and/or Tobacco Products Manufacturers' Responsibilities (PDF)
98-697 Information for Internet, Mail Order, and Telephone Cigarette Sellers
96-959 Information for Non-Retailers Who Buy and Sell Cigarette, Cigar and Tobacco Products (PDF)
96-928 Information for Texas Tobacco Retailers (PDF)
98-976 New Fee on Cigarettes and Cigarette Tobacco Products (PDF)
98-850 New Law Creates Cigarette Fire Safety Standards (PDF)
98-927 Notice to Texas Cigarette Distributors - The Texas Cigarette Stamping Allowance Changed on Oct. 1, 2011 (PDF)
98-810 Notice to Texas Distributors of Cigarettes and Tobacco Products (PDF)
98-811 Notice to Retailers and Wholesalers of Cigarettes and Tobacco Products (PDF)
98-874 Notice: All Cigar and Tobacco Products Permit Holders (PDF)
98-926 Recent Tax Code Changes that May Affect Cigarette, Cigar and/or Tobacco Products Manufacturers, Importers, Distributors, Bonded Agents, Wholesalers and Retailers (PDF)
98-874-1 Reminder: Tax Rate Change for Tobacco Products Other than Cigars and Cigarettes (PDF)
98-668 Requirements to Renew Your Manufacturer's Permit
98-712 Schedule of Non-Issuing Days for Cigarette Stamps (PDF)
96-536 Tobacco Warning Sign
96-537 Tobacco Warning Sticker

Coin Operated Machines Tax

96-256 Coin-Operated Amusement Machine Regulation and Taxation (PDF)

Electronic Tax Reporting

98-849 Filing and Paying Your Texas Taxes Electronically (PDF)
96-590 TEXNET Payment Instructions Booklet (PDF)
96-1269 Important TEXNET Information and Due Date Schedule (PDF)
96-299 Transmit Your Tax and Payment Data with Electronic Data Interchange (PDF)
96-888 WebFile: File Your Texas Sales Tax Return Online (PDF)

Exempt Organizations

96-122 Exempt Organizations - Sales and Purchases (PDF)
96-1045 Guidelines to Texas Tax Exemptions
96-224 Hotel Occupancy Tax Exemptions
94-166 Property Tax Exemption for Organizations Engaged in Charitable Activities (PDF)
94-183 School Fundraisers and Texas Sales Tax (PDF)

Fireworks Tax

94-162 Fireworks (PDF)

Franchise Tax

98-806 Franchise Tax Overview
98-862 Franchise Tax Reporting Tips for Combined Groups (PDF)
96-114 The Texas Franchise Tax on Corporations
(applies to reports originally due before January 1, 2008)
98-861 Why did you receive this notice? (PDF)

Fuels Tax

98-685 Changes and Deadlines for Motor Fuels Tax Refund Claims
98-661 How to Claim a Tax Refund for Gasoline Used in Off Highway Equipment (PDF)
98-796 January 1, 2006, Reminder Concerning Motor Fuel Exported or Sold for Export to Another State (PDF)
98-723 Reminder to Dyed Diesel Fuel Bonded Users Recordkeeping Requirements
98-823 Sale of Dyed Diesel Fuel (PDF)
96-1202 State of Texas Motor Fuel Tax Requirements for Motor Carriers Domiciled in Mexico (PDF)
Notice: See also Fuels Tax Special Mailings

General

98-117 Buying An Existing Business (PDF)
98-304 Interest Rate Change Notice
98-918 Late Filing Penalties (PDF)
96-237-3 Legislative Update - September 2013 (PDF)
96-145 Rules of Practice and Procedure (PDF)
96-646 Tax Responsibility Guide
96-385 Tax Policy News

Hotel Occupancy Tax

96-224 Hotel Occupancy Tax Exemptions
98-582 Hotel Occupancy Tax Notice

Inheritance Tax

96-127 Your Estate Under Texas Law

Insurance Tax

98-538 Automobile Burglary and Theft Prevention Authority (PDF)
96-667 Automobile Burglary and Theft Prevention Authority Assessment
98-930 Changes to Independently Procured Insurance, Effective July 21, 2011 (PDF)
94-431 Guidelines for Premium Tax Compliance with the Nonadmitted and Reinsurance Reform Act (PDF)
94-130 Insurance Maintenance Tax Rates and Assessments on 2013 Premiums (PDF)
94-142 Surplus Lines Tax Exemptions/Preemptions (PDF)
98-376 Tax on Independently Procured Insurance (PDF)
94-169 Volunteer Fire Department Assistance Fund Assessment (PDF)

Internet

Report Report of the Texas Internet Tax Policy Working Group

Local Government Assistance

For publications related to Local Government Assistance, see our Local Government Assistance website.

Minerals Tax

96-203 Natural Gas Tax Guide (PDF)

Miscellaneous Gross Receipts Tax

96-1309 Texas Tax Information for Retail Sellers of Electricity (PDF)

Mixed Beverage Taxes

98-933 Expanded Audit Information for Mixed Beverage Taxpayers (PDF)
96-325 Mixed Beverage Gross Receipts Tax Guidebook (PDF)
(Currently being revised to include changes for HB 3572)
98-998 Mixed Beverage Permit Holders – Reminder (PDF)
98-932 Notice – Monthly Reporting Requirements for Alcohol Distributors (PDF)
98-831 Notice to Mixed Beverage License Holders 2007 (PDF)

Motor Vehicle Sales Tax

94-147 2009 Legislative Changes to Motor Vehicle Sales and Use Tax For County Tax Assessor-Collectors and Motor Vehicle Dealers (PDF)
96-1246 Motor Vehicle Tax Commissions: Changes in 2015 (PDF)
96-141 Fair Market Value Deduction (PDF)
98-776 County Tax Assessor-Collectors Important Information About Taxes on Un-repaired Salvage Vehicles (PDF)
98-805 Motorcycles - Sales Tax on Street-Legal and Off-Road Vehicles (PDF)
96-143 Motor Vehicle Rental Tax Guidebook (PDF)
98-298 Motor Vehicle Sales Tax Warning Poster (PDF)
96-116 Motor Vehicle Sales, Use, and Rental Tax (PDF)
96-254 Motor Vehicle Tax Guidebook (PDF)
98-820 Related Finance Companies and Seller-Financed Sales (PDF)

Oil Well Servicing

96-199 Texas Occupation Tax for Oil and Gas Well Services

Sales and Use Tax

94-168 Aircraft and the Texas Sales and Use Tax
94-438 All-Terrain or Off-Road Vehicles and Texas Use Tax
94-139 Bottlers
98-709 Carpet Cleaning and Related Services
98-681 Changes in the Diesel-Powered Equipment Surcharge
94-111 Cleaning and Janitorial Services
94-106 Credit Reporting Services
94-127 Data Processing Services are Taxable
94-107 Debt Collection Services
94-182 Disasters and Texas Sales Tax
94-143 Draftsmen and Designers
96-1331 Energy Star Sales Tax Holiday
94-108 Engaged in Business
98-584 Farm Vehicles and Machinery Sales Tax Exemptions
94-104 Film, Video and Audio Production Companies and Broadcasting Companies
96-211 Fairs, Festivals, Markets and Shows (PDF)
94-437 Garage Sales and Texas Sales Tax (PDF)
96-280 Grocery and Convenience Stores: Taxable and Nontaxable Sales (PDF)
94-105 Guidelines for Collecting Local Sales and Use Tax (PDF)
94-157 Homebuilders and Real Property Services
94-109 Information Services
94-110 Insurance Services
94-171 Internet Orders - Buying and Selling
96-339 Jurisdictions That Impose Local Sales Tax on Telecommunications Services
94-112 Landscaping and Lawn Care Services
94-172 Legislative Changes for Customs Brokers Effective Sept. 11, 2011 (PDF)
94-124 Manufacturing Exemptions
94-187 Mold Remediation Services
94-113 Motor Vehicle Repairs
Important
Notice
New Sales Tax Exemption Requirement for Commercial Agriculture and Timber Operations — Get A Registration Number
98-778 Notice To Vehicle Dealers - Taxable Promotional Items
94-160 Off-Road, Heavy-Duty Diesel Equipment Surcharge
94-179 Out-of-State Wineries and Texas Taxes
94-114 Pest Control Services (PDF)
94-176 Photographers and Texas Sales Tax (PDF)
94-164 Ready-Mix Concrete Sales, Delivery and Pumping Services
94-115 Ready-to-Eat Food (PDF)
94-116 Real Property Repair and Remodeling
94-117 Restaurants and the Texas Sales Tax
94-436 Retailers’ Guide to the Sales Tax Exemption Registration Requirement for Commercial Agricultural and Timber Operations (PDF)
Charts Sales & Use Tax Rate Charts
94-155 Sales Tax Exemptions for Over-the-Counter Drugs and Medicines (PDF)
98-490 Sales Tax Holiday
94-132 Sales Tax on Telecommunications Services
94-183 School Fundraisers and Texas Sales Tax (PDF)
94-119 Security Services (PDF)
94-186 Skydiving
96-273 State Tax Exemptions for People with Disabilities
96-259 Taxable Services (PDF)
94-101 Tax Exemptions for Agriculture (PDF)
96-1112 Texas Agricultural Tax Exemptions (PDF)
94-433 Texas Sales Tax on the Use of Horses (PDF)
96-132 Texas Sales Tax Rates
94-123 Water and Wastewater Systems

Sexually Oriented Business Fee

Notice Sexually Oriented Business Fee Notification (PDF)
Notice Sexually Oriented Business Fee Second Notification (PDF)

Texas Emissions Reduction Plan (TERP) - Surcharge

94-160 Off-Road, Heavy-Duty Diesel Equipment Surcharge

Tobacco Products - Regulatory Information
(see also Cigarette, Cigar and Tobacco Products Tax)

96-541 Buying or Selling Tobacco Products to Minors – Brochure (PDF)
96-1080 I check ID - Register Sticker
96-1079 Identification Guidelines for Retail Tobacco Sales: How to Check Identification - Flyer (PDF)
98-697 Information for Internet, Mail Order, and Telephone Cigarette Sellers
96-1082 Texas Guidelines for Retail Tobacco Sales: They've Gotta Be 18 to Buy Tobacco - Employee Booklet (PDF)
96-536 Tobacco Sales Warning Sign
96-537 Tobacco Warning Sticker

Voluntary Disclosure

96-576 Voluntary Disclosure Agreements
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