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Local Sales and Use Tax

Horizontales
City boundaries cannot ____.
In a _____ area, the boundaries of a city overlap the boundaries of one or more other local taxing jurisdictions.
A metropolitan rapid transit authority (MTA) is an example of what local taxing authority?
Taxes imposed by a _____ jurisdiction are subject to a two percent cap.
Who is responsible for collecting Texas sales and use when the seller is engaged in business in Texas and the sale is in Texas?
Verticales
What type of tax is imposed on the storage, use or other consumption of a taxable item in this state?
To complete an order by transferring a taxable item directly to a purchaser at a Texas location.
A small stand-alone area or structure at which taxable items are not available for immediate delivery to a purchaser.
Municipalities, towns are villages are considered ___.