SALT Blog – State and Local Tax Blog
State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blog provides exactly that knowledge with news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blog, offers tax talk for tax pros … in your neighborhood.
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The State of Texas imposes a sales tax on most property and services.[1] A seller who makes a sale subject to the Texas sales tax is required by law to “add the amount of the tax to the sales tax.”[2] Once added, the Texas Tax Code says the following occurs:
- The sales tax becomes part of the sales price;
- The sales tax is a debt of the purchaser to the seller until paid; and
- If unpaid, the sales tax is recoverable at law in the same manner as the original sales price.[3]
Sellers are not required to collect the sales tax if the purchaser provides an exemption certificate.[4] The exemption ...