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.
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.
In accordance with the Texas Administrative Code (Title 34, Part 1, Ch 3, Subchapter O, Rule 3.286, Sect. a, Subsection 11(A)),
  • The Gypsy Rose Market and its Market Coordinator requires all market vendors prominently display their original permit at their booths and collect/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 and is not responsible for vendor’s failure to obtain their Texas Sales and Use Tax Permit.

Subsection b (1) of the same code, “(b) Who must have a sales and use tax permit.
(1) Sellers. Each seller who is engaged in business in this state, including itinerant vendors, persons who own or operate a kiosk, and sellers operating temporarily in this state, must apply to the comptroller and obtain a sales and use tax permit for each place of business operated in this state.”

All vendors are responsible for their own sales tax collections and reporting.
Apply for a free permit at comptroller.texas.gov/taxes/sales.