Sales Tax Overview for Contractors
Sales Tax Overview for Contractors
This official video from the Texas Comptroller of Public Accounts explains the basic terms used in the state’s tax laws and rules, and provides an overview of the tax responsibilities of contractors and taxable service providers.
Please watch our contractor videos series to understand your tax responsibilities for your construction services.
For more information on definitions used in this video, see:
• Sales Tax Rule 3.291, Contractors
• Sales Tax Rule 3.357, Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance
The Comptroller’s Texas Taxes webpage has additional tax information, including rules, statutes, publications, and frequently asked questions at https://comptroller.texas.gov/taxes/a-to-z.php.
Contact our Taxpayer Services Department at 800-252-5555 or by email at tax.help@cpa.texas.gov.
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