Returns must be filed for every period even if there is no amount subject to tax or any tax due. Complete and detailed records must be kept of all sales as well as any deductions claimed so that returns can be verified by a state auditor. Failure to file this return and pay applicable tax may result in collection action as prescribed by Title 2 of the Tax Code. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date. If the amended return shows you underpaid your taxes, please send the additional tax due plus any penalties and interest that may apply.
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This is from the state comptrollers website What "purchases" are subject to use tax? A purchase may be subject to use tax for a number of reasons. The most common reasons are: You used property purchased with a resale certificate. If you use a resale certificate to purchase merchandise that you intend to resell, your supplier will not collect sales tax.
However, if you use the merchandise for another purpose before you resell it, you are liable for use tax. Using merchandise for display or demonstration purposes before the property is sold is not subject to use tax. But, providing free samples to customers is a use and you would owe tax on the amount you paid for the samples.
You used property purchased with an exemption certificate. If you use an exemption certificate to purchase taxable items, your supplier will not collect sales tax. However, if you use the merchandise or service for a non-exempt purpose, you are liable for use tax. Purchasing manufacturing equipment but using it to perform contractor work is a non-exempt use.
You used property purchased from an out-of-state retailer. In general, if you purchase a taxable item from an out-of-state retailer without paying Texas tax and use the property in Texas the purchase is subject to use tax and must be reported.
If you paid Texas use tax to such a retailer, you are not required to report the tax. That retailer must provide you with a receipt showing, among other things, the amount of use tax collected.
You should retain a copy of the receipt showing you paid Texas tax.
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