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
Agenda
Faculty
Christina (Christi) A. Mondrik, CPA, Esq.,TBLS Board Certified - Tax Law
Mondrik & Associates
Christina A. Mondrik, Esq., CPA
- Founder of Mondrik & Associates, www.mondriklaw.com
- Board Certified, Tax Law, Texas Board of Legal Specialization
- Represents taxpayers in resolving state and federal tax controversies and litigation
- 2019 - 2020 chair, Tax Section, State Bar of Texas
- 2024 - 2025 treasurer, Texas Society of CPAs
- vice-chair, American Bar Association Section of Taxation State and Local Tax Committee
- J.D. degree, with honors, University of Texas School of Law; B.B.A. degree, accounting, University of Texas
- Can be contacted at 512-542-9300 or [email protected]
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