Texas imposes a state sales tax of 6.25% and authorizes local governments—primarily cities—to impose another 2%. This tax is not only significant to public consumers of goods and services, but also to businesses that are also consumers.
TTARA’s policy principles support the uniform application of sales taxes to avoid arbitrary treatment for buyers and sellers. TTARA staff members work closely with state agency administrators on rules regarding sales tax remittances by businesses, as well as the state’s audit procedures. TTARA also provides advice to its members and policymakers concerning litigation, legislation, and other legal matters, such as how Texas must address the recent United States Supreme Court decision in Wayfair v. South Dakota.