The Texas Comptroller of Public Accounts March 1 published the local sales and use tax collection guide for sellers. The publication includes: 1) an overview of the sales and use tax; 2) an in-depth look at local sales and use taxes; 3) special instructions for amusement services, cable and satellite TV services, florists, motor vehicle parking and storage services, natural gas and electricity, and telecommunications services; 4) remote sellers; and 5) the state and local tax rates. [Tex. Comptroller of Pub. Accts, Publ’n 94-105, 03/01/21]
Reference: View Source Document.