Texas Contractor Sales Tax Flow Chart

If you are a contractor in Texas and you are wondering weather or not you owe sales tax and at what point, then, this flow chart will solve your problems.

Common questions:

Is it the General Contractor or the Sub-Contractor that has to pay the sales tax?

Is a resale certificate enough to get out of paying and collecting sales tax to the Comptroller?

What happens if I mark-up the taxable items?

Contractor Flowchart

Texas Contractor Sales Tax Flow Chart