Grocery and Convenience Stores

Coupons. A coupon is a cash discount. The store must subtract the coupon’s value from the taxable item’s sales price and collect tax on the resulting price. Gift Cards and Gift Certificates. The purchase of a gift card or gift certificate is not subject to tax.

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Restaurants and the Texas Sales Tax

Coupons. A coupon for a meal should be treated as a discount, as long as the restaurant owner receives no reimbursement for the amount of the discount. For instance, if a restaurant owner places a $5 coupon in a newspaper ad and redeems the coupon toward the price of a $15 meal, then tax should be charged on $10 only.

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Texas Sales and Use Tax Frequently Asked Questions

A monthly or quarterly filing taxpayer can take a prepayment discount if the taxpayer does each of the following: prepays a “reasonable estimate” of their state and local sales and use tax liability for the entire reporting period files a prepayment report (PDF) if paying by mail; files their monthly or quarterly report showing the total tax amount due on or before the reporting period’s

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Cigarettes, E-Cigarette and Tobacco Products Regulation

The law prohibits a person from distributing to individuals younger than 21, free samples of cigarettes, e-cigarettes or tobacco products or coupons or other items that the recipient may use to receive free or discounted cigarettes or tobacco products (see Health and Safety Code, Section 161.087).

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Audit Procedures for Grocery Stores

Coupons and Premiums 16. ii Texas Comptroller of Public Accounts • Audit Division May 2017 “Persons who sell food at retail to be consumed off the premises where such food is sold, and who sell household supplies and nondurable household goods, but whose receipts from the sale of any

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Texas Sales and Use Tax Frequently Asked Questions

Price ÷ (1 + tax rate) = sales price of the item. Price – sales price of the item = tax to be reported on the item. EXAMPLE: Your t-shirt business is in Austin where the sales tax rate is 8.25 percent.

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Tax Information by Topic

How to Claim a Tax Refund for Gasoline Used in Off-Highway Equipment (Pub. 98-661) (PDF) General Information Letters Grocery and Convenience Stores (Pub. 96-280, en Español 96-280s)

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Mixed Beverage Taxes Frequently Asked Questions

Mixed beverage taxes are due on the tasting fee and sales tax is due on the discounted sales price of the commemorative bottle of vodka. A distillery is required to have a distiller’s and rectifier’s permit, which is one of the permits listed in the definition of a permittee for mixed beverage taxes.Because the tasting fee is a charge to consume distilled spirits at the distillery, mixed

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Tax Publications

Off-Highway Vehicles: Sales and Use Tax: 94-171: Online Orders – Texas Purchasers and Sellers: Sales and Use Tax: 94-179: Out-of-State Wineries: Sales and Use Tax: 94-114: Pest Control Services: Sales and Use Tax: 94-176: Photographers and Texas Sales Tax (PDF) Sales and Use Tax: 94-164: Ready-Mix Concrete Sales, Delivery and Pumping Services

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Home Comptroller.Texas.Gov

Class C Misdemeanor, up to $250 fine Tobacco/E-Cigarette Laws – Minors Education Code, Section 38.006 Board of Trustees of a School District shall: prohibit smoking or using e-cigarettes or tobacco products at a school-related or school-sanctioned activity on or off school property, prohibit students from possessing e-cigarettes or tobacco

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