Texas Sales and Use Tax Permits

The Gypsy Rose Market is a registered for-profit market and market promoter in Galveston County, Texas. We are required by the State of Texas to have a Texas Sales and Use Tax permit.
In addition, all vendors who sell taxable goods and/or services are also required to have a Texas Sales and Use Tax permit, except direct sales representatives since they already pay tax on their inventory they sell. Apply for a free permit at comptroller.texas.gov/taxes/sales.
The Texas Comptroller of Public Accounts issues and enforces all sales tax permits, collection and reporting. Everyone issued a sales and use tax permit must prominently display the permit in their place of business. If a place of business is a temporary location, such as a market, the permit must be displayed there as well.
As stated in our Market Policy and Rules: “In accordance with the Texas Administrative Code (Title 34, Part 1, Ch 3, Subchapter O, Rule SS 3.286, Sect. a, Subsection 11(A)) (Found at: https://texreg.sos.state.tx.us/publ…)
The Gypsy Rose Market and its Market Coordinator requires all market vendors to provide to the Market Coordinator a copy of their Texas Sales and Use Tax Permit issued by the Texas Comptroller of Public Accounts, prominently display their original permit at their booths, and collect and report their own sales and use tax. The Gypsy Rose Market and the Market Coordinator WILL NOT COLLECT OR REPORT ANY VENDOR’S SALES AND USE TAX FOR ANY REASON AT ANY TIME. If a sales and use tax permit copy is not received prior to a market date, application will be denied and/or the vendor will not be permitted to sell at the market without refund. All vendors are required to display their tax permit at every scheduled market they attend. Independent/Direct Sales Representatives are not required to have a Texas Sales and Use Tax Permit per the Texas Comptroller of Public Accounts. Food vendors are required to also have a tax permit for the sale of prepared foods.”
Otherwise, vendors will have to submit their sales reports and collected taxes to the market to be submitted to the Texas Comptroller of Public Accounts. The Gypsy Rose Market expects all vendors to be responsible for their own sales tax collections and reporting.

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