Section 183.0212. Separate Disclosure of Tax Allowed

TX Tax Code § 183.0212 (2019) (N/A)
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Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For informational purposes only, a permittee may provide that each sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include:

(1) a separate statement disclosing the amount of tax to be paid by the permittee under this subchapter in relation to that item; or

(2) a statement of the mixed beverage taxes, consisting of the combined amount of the tax to be paid by the permittee under this subchapter in relation to that item and the amount of tax imposed under Subchapter B-1 on that item.

(b) A statement under Subsection (a)(1) must clearly disclose the amount of tax payable by the permittee.

(c) The tax may not be separately charged to or paid by the customer.

Added by Acts 2011, 82nd Leg., R.S., Ch. 516 (H.B. 2033), Sec. 1, eff. June 17, 2011.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 7, eff. January 1, 2014.