|Gun Show Rules:
• September 2006
If you sell guns and other taxable items at gun shows in Texas , you are required by law to have a sales tax permit and collect sales tax from purchasers. The gun show promoters are responsible for collecting and remitting sales tax at the show unless they first make certain that the show's participants have active sales tax permits.Tax Permits
Anyone who sells taxable items in Texas needs a state sales tax permit. This requirement applies to out-of-state residents who sell at Texas gun shows. There is no fee for a permit.
If you sell taxable items very infrequently (for example, if your only sales are at a gun show you attend every other year), you can get a one-time sales permit that allows you to collect the tax and report it immediately after the sales occur. After that one-time event, the permit will no longer be valid and you will not have to file any more sales tax returns.
The Texas Comptroller's local field offices can issue you a sales tax permit and help you complete your sales tax return. You can also call the toll-free number 1-800-252-5555 to request an application packet ( #289 ) and get help completing the application and tax return.State and Local Sales and Use Taxes
Texas has a 6 1/4 percent state sales and use tax. Many cities, counties, transit authorities, and other special purpose districts have local sales and use taxes that range from 1/8 percent to 2 percent. Local sales and use taxes are collected and reported along with the state tax. The total rate of tax cannot exceed 8 1/4 percent on the sale of a taxable item.
For help in determining how to collect local tax, see our Local Sales and Use Tax Web site at http://www.window.state.tx.us/taxinfo/local/rateinfo.htmlSales Tax Returns
Tax returns are filed monthly, quarterly, or yearly, depending on the amount of tax collected. If you report less than $1,000 state tax during a calendar year, you can ask to file yearly returns.
Reports and payments are due by the 20th of the month following the period (monthly, quarterly, or yearly) in which the sales were made . For example, a yearly report is due on January 20th of the next year. If you report and pay the tax by the due date, you are allowed to keep 1/2 percent (.005) of the tax you collected as a timely filing discount.
Tax Collection/Resale Certificates
For more information about the Texas Sales and Use tax, visit: http://www.window.state.tx.us/taxinfo/sales/index.html
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