Quick Start for:

Tax Publications
Alphabetical by Subject Matter

Tax Publications in Numerical Order | Publicaciones sobre Impuestos en Español

9-1-1 Emergency Communications

94-167 Texas 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge
98-899 Important Reminder to Retail Sellers of Prepaid Wireless Telecommunications Services (PDF)

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)
98-850 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 (PDF)
96-537 Tobacco Warning Sticker (PDF)

Coin Operated Machines Tax

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

Electronic Tax Reporting

96-275 Electronic Funds Transfer (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)
98-892 Which forms should I file? (PDF)
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)
96-727 Motor Fuels Tax Legislative Update
96-727-2 Motor Fuels Tax Reminder
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 2011 (PDF)
96-1249 Project Fresh Start - A Texas Taxpayer Amnesty Program (PDF)
96-145 Rules of Practice and Procedure (PDF)
96-646 Tax Responsibility Guide
96-265 Texas Taxpayer Bill of Rights (PDF)
96-385 Tax Policy News

Hotel Occupancy Tax

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

International Fuel Tax Agreement (IFTA)

96-336 IFTA Texas Guidebook (PDF)
98-627 Recent Changes To The International Fuel Tax Agreement (IFTA)
98-818 Your IFTA Tax Return May Have the Wrong Rate For the First Quarter, 2007 (PDF)

Inheritance Tax

96-127 Your Estate Under Texas Law

Insurance Tax

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

Internet

Report Report of the Texas Internet Tax Policy Working Group
96-793 Texas Tax Policy and E-Commerce Issues (E-TAG Report)

Local Government Assistance

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

Minerals Tax

96-161 Crude Oil Tax Guide (PDF)
96-251 Crude Oil and Natural Gas Tax Review
96-1244 Major Changes for Crude Oil and Natural Gas Taxes (PDF)
96-203 Natural Gas Tax Guide (PDF)

Miscellaneous Gross Receipts Tax

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

Mixed Beverage Gross Receipts Tax

96-325 Mixed Beverage Gross Receipts Tax Guidebook (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 County TAC Bulletin No. 1, Commissions: Changes in 2007 (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
94-139 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 Flea Markets - Sales and Use Tax Responsibilities and Requirements (PDF)
96-280 Grocery and Convenience Stores: Taxable and Nontaxable Sales (PDF)
94-105 Guidelines for Collecting Local Sales and Use Tax (PDF)
(Currently being revised to include changes from SB 636)
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
98-827 Notice - Changes Concerning the Collection and Reporting of Local Sales and Use Taxes (PDF)
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
96-290 PC Filing of State and Local Sales Taxes - General Instructions (PDF)
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
96-237 Sales Tax Updates
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
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
96-276 Trade Shows and the Texas Sales and Use Tax
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
94-154 Texas Motor Vehicle Leasing Companies Legislative Update

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

96-541 Buying and Selling Tobacco Products to Minors - Brochure (PDF)
96-1081 How Can You Be Sure They're 18 - Poster (PDF)
96-1080 I check ID - Register Sticker (PDF)
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
98-824 Notice - New Warning Signs Required (PDF)
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 (PDF)
96-537 Tobacco Warning Sticker (PDF)
Together We Can (PDF)

Voluntary Disclosure

96-576 Voluntary Disclosure Agreements
Required Plug-ins