| (1) Forms prescribed by the comptroller. Sales and
use tax returns must be filed on forms that the comptroller prescribes.
The fact that a person does not receive or obtain the correct forms
from the comptroller does not relieve a person of the responsibility
to file a sales and use tax return and to remit the required sales
and use tax.
(2) Signatures. Sales and use tax returns must be signed
by the person who is required to file the sales and use tax return
or by the person's duly authorized agent, but need not be verified
by oath.
(3) Permit holders.
(A) Each permit holder is required to file a sales
and use tax return for each reporting period, even if the permit holder
has no sales or use tax to report for the reporting period.
(B) Each permit holder must remit sales and use tax
on all receipts from sales or purchases of nonexempt taxable items,
less any applicable discounts as provided by subsection (h) of this
section.
(C) Each permit holder shall file a single sales and
use tax return together with the tax payment for all businesses that
operate under the same taxpayer number. The sales and use tax return
for each reporting period must reflect the total sales, taxable sales,
and taxable purchases for each outlet.
(D) Consolidated reporting by affiliated entities is
not allowed. Each legal entity engaged in business in this state is
responsible for filing a separate sales and use tax return.
(4) Electronic returns and remittances. Certain persons
must file returns and transfer payments electronically as provided
by Tax Code, §111.0625 and §111.0626. For more information,
see §3.9 of this title (relating to Electronic Filing of Returns
and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers).
(f) Due dates.
(1) General rule. Sales and use tax returns and remittances
are due no later than the 20th day of the month following each reporting
period end date unless otherwise provided by this section. Sales and
use tax returns and remittances that are due on Saturdays, Sundays,
or legal holidays may be submitted on the next business day.
(A) Sales and use tax returns submitted by mail must
be postmarked on or before the due date to be considered timely.
(B) Sales and use tax returns filed electronically
must be completed and submitted by 11:59 p.m., central time, on the
due date to be considered timely.
(2) Due dates for payments made using an electronic
funds transfer method approved by the comptroller are provided at §3.9(c)
of this title.
(3) Extensions for persons located in an area designated
in a state of disaster or state of emergency declaration. The comptroller
may grant an extension of not more than 90 days to make or file a
sales and use tax return or pay sales and use tax that is due by a
person located in an area designated in an executive order or proclamation
issued by the governor declaring a state of disaster or state of emergency,
or an area that the president of the United States declares a major
disaster or emergency, if the comptroller finds the person to be a
victim of the disaster or emergency. The person owing the sales and
use tax may file a written request for an extension at any time before
the expiration of 90 days after the original due date. If an extension
is granted, interest on the unpaid tax does not begin to accrue until
the day after the day on which the extension expires, and penalties
are assessed and determined as though the last day of the extension
were the original due date.
(g) Reporting periods.
(1) Quarterly filers. Permit holders who have less
than $1,500 in state sales and use tax per quarter to report may file
sales and use tax returns quarterly. The quarterly reporting periods
end on March 31, June 30, September 30, and December 31.
(2) Yearly filers. Permit holders who have less than
$1,000 in state sales and use tax to report during a calendar year
may file yearly sales and use tax returns upon authorization from
the comptroller.
(A) Authorization to file sales and use tax returns
on a yearly basis is conditioned upon the correct and timely filing
of prior returns.
(B) Authorization to file sales and use tax returns
on a yearly basis will be denied if a permit holder's liability exceeded
$1,000 in the prior calendar year.
(C) A permit holder who files on a yearly basis without
authorization is liable for applicable penalty and interest on any
previously unreported quarter.
(D) Authority to file on a yearly basis is automatically
revoked if a permit holder's state sales and use tax liability is
greater than $1,000 during a calendar year. The permit holder must
file a sales and use tax return for that month or quarter, depending
on the amount, in which the sales and use tax payment or liability
is greater than $1,000. On that return, the permit holder must report
all sales and use taxes that are collected and all accrued liability
for the year, and must file monthly or quarterly, as appropriate,
thereafter for as long as the yearly sales and use tax liability is
greater than $1,000.
(E) Once each year, the comptroller reviews all accounts
to confirm yearly filing status and to authorize permit holders who
meet the filing requirements to file yearly sales and use tax returns.
(F) Yearly filers must report on a calendar year basis.
The sales and use tax return and payment are due on or before January
20 of the next calendar year.
(3) Monthly filers. Permit holders who have $1,500
or more in state sales and use tax per quarter to report must file
monthly sales and use tax returns except for permit holders who prepay
the sales and use tax as provided in subsection (h) of this section.
(4) Printers. A printer who is not required to collect
sales and use tax on the sale of printed materials because the transaction
meets the requirements of subsection (d)(4) of this section must file
a quarterly special use tax report, Form 01-157, Texas Special Use
Tax Report for Printers, its electronic equivalent, or any form promulgated
by the comptroller that succeeds such form, with the comptroller on
or before the last day of the month following the quarter. The report
must contain the name and address of each purchaser with the sales
price and date of each sale. The printer is still required to file
sales and use tax returns to report and remit sales and use taxes
that the printer collected from purchasers on transactions that do
not meet the requirements of subsection (d)(4) of this section.
(5) Local sales and use tax. Each permit holder who
is required to collect, report, and remit a city, county, special
purpose district, or metropolitan transit authority/city transit department
sales and use tax must report the amount subject to local sales and
use tax on the state sales and use tax return described in subsection
(e) of this section.
(6) State agencies. State agencies that deposit sales
and use taxes directly with the comptroller's office according to
Accounting Policy Statement Number 8 are not required to file a separate
sales and use tax return. A fully completed deposit request voucher
is deemed to be the sales and use tax return filed by these agencies.
Paragraphs (1) - (3) of this subsection do not apply to these state
agencies. Sales and use taxes must be deposited with the comptroller's
office within the time period otherwise specified by law for deposit
of state funds.
(7) Refunds on exports. Sellers who refund sales tax
on exports based on customs broker certifications should refer to §3.360
of this title (relating to Customs Brokers).
(8) Direct payment permit holders. Yearly and quarterly
filing requirements, as discussed in this subsection, and prepayment
discounts and discounts for timely filing, as discussed in subsection
(h) of this section, do not apply to holders of direct payment permits.
See §3.288 of this title (relating to Direct Payment Procedures
and Qualifications).
(9) Non-permitted purchasers. A person who does not
hold a sales and use tax permit or a direct payment permit must pay
sales or use tax that is due on purchases of taxable items when the
sales or use tax is not collected by the seller. The sales or use
tax is to be remitted on comptroller Form 01-156, Occasional Sales
and Use Tax Return, its electronic equivalent, or any form promulgated
by the comptroller that succeeds such form.
(A) A non-permitted purchaser who owes less than $1000
in sales and use tax on all purchases made during a calendar year
on which sales and use tax was not collected by the seller must file
the return on or before the 20th of January following the year in
which the purchases were made.
Cont'd... |
