yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 201.102

CASH SALES

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 201.102, CASH SALES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575759
Permanent ID
ys:prov:575759@1
SHA-256
748a53be5f07682b09959dd49b1a08a519e1702c17f5618ec3311991bd17fcc9

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

If gas is sold for cash only, the tax shall be computed on the producer's gross cash receipts. Payments from a purchaser of gas to a producer for the purpose of reimbursing the producer for taxes due under this chapter are not part of the gross cash receipts.