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56 chapters · 2,122 sections in this title.
Tex. Tax Code § 160.001 Definitions
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Sec. 160.001. DEFINITIONS. In this section: (1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code. (2) "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern. (3) "De…
Tex. Tax Code § 160.002 Total Consideration
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Sec. 160.002. TOTAL CONSIDERATION. (a) "Total consideration" means the amount paid or to be paid for a taxable boat or motor, including accessories attached on or before the sale, without deducting: (1) the cost of the item; (2) the cost of material, labor or service, interest pa…
Tex. Tax Code § 160.003 Supervision
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Sec. 160.003. SUPERVISION. (a) The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of taxable boats and motors and the administration of this chapter. (b) The comptroller shall furnish a co…
Tex. Tax Code § 160.021 Retail Sales Tax
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Sec. 160.021. RETAIL SALES TAX. (a) A tax is imposed on every retail sale of a taxable boat or motor sold in this state. The tax is an obligation of and shall be paid by the purchaser of the taxable boat or motor. If the purchaser pays the tax to the seller, the tax is an obligat…