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Local Sales and Use Tax

Across
Municipalities, towns and villages are considered ___.
An established outlet, office, or location operated by a seller for the purpose of selling taxable items to natural persons not affiliated with the seller.
What type of tax is imposed on the storage, use or other consumption of a taxable item in this state?
What type of jurisdiction is an unincorporated area that is contiguous to the corporate boundaries of a city?
City boundaries cannot ____.
A small stand-alone area or structure at which taxable items are not available for immediate delivery to a purchaser.
Determining which local taxing jurisdictions to collect local tax for depends on where the _____occurs.
A transaction in which an order is received by a seller at one location, but the item purchased is shipped by the seller from another location to a location designated by the purchaser.
In a _____ area, the boundaries of a city overlap the boundaries of one or more other local taxing jurisdictions.
What type of district is an Emergency Services District (ESD)?
Down
A metropolitan rapid transit authority (MTA) is an example of what local taxing authority?
A office that contracts with a retail business to process that business' invoices.
Who is responsible for collecting Texas sales and use when the seller is engaged in business in Texas and the sale is in Texas?
A person selling taxable items from their vehicle by driving to different locations.
Having a physical retail location is an example of a seller who is ______.
To complete an order by transferring a taxable item directly to a purchaser at a Texas location.
Taxes imposed by a _____ jurisdiction are subject to a two percent cap.
A _____ salesperson is an agent of the seller who visits potential buyers in person to solicit sales but does not carry inventory ready for immediate sale.