sales tax and use tax are complimentary. The Comptroller generally audits both simultaneously.
Since both the seller and purchaser are jointly liable for the sales and use tax, the Comptroller
may assess tax against either party.
Sales tax generally applies to any sale of a taxable item in Texas. Use tax applies to the
storage, use or consumption of a taxable item in Texas. The two taxes are complimentary.
Together, the State may impose the sales and use tax up to a state tax rate of 6.25% plus local tax
rates not to exceed an additional 2.0%.
Taxable items include sales of tangible personal property and certain listed services.
Sales of tangible personal property are presumed to be taxable, unless an exemption applies.
There is no such presumption for services. The list of taxable services is enumerated in Texas
Tax Code Sec. 151.0101. The Comptroller bears the
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