Sales of Computer Programs or Software Comptroller Rule 3.308 (c) (1) provides that “ [t]he sale, lease, or license of a computer program is a sale of tangible personal property.

This year’s sale tax holiday begins Friday, Aug. 9, and goes through midnight Sunday, Aug. 11. The sales tax holiday exempts qualifying items from sales tax when purchased between those days.

Texas imposes a 6.25% state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services, the state comptroller's website says.

"For example, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the ...