Texas Tax Blog

Wayfair – Texas’ Tax Responsibilities for Remote Sellers

The Texas Comptroller’s office has issued preliminary guidelines setting out the obligation of remote sellers to collect and report Texas sales taxes on sales made into Texas. A remote seller is a seller that does not have a physical presence in this state, but who sells products or services for delivery into this state.

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Inside the Mind of a Texas Comptroller Sales Tax Auditor

Are auditors encouraged to over-assess tax? I realize this is a provocative title. And I bet many of you are wondering HOW would I know what auditors think. After receiving my accounting degree from Texas A&M University, I went to work for the Texas Comptroller’s...

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Guide to Selecting a Sales Tax Consultant

There is NO licensing or regulation of any type in Texas for Sales Tax Consulting companies. You should CAREFULLY investigate any company soliciting your business. Often owners and their consultants do not have an accounting degree. In addition, many of these less qualified consultants have a single ‘rent-a-room’ (virtual office) not located in your city. Find out what questions you should ask before hiring a tax consultant.

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Wayfair Supreme Court Decision – What Now?

The South Dakota v. Wayfair, Inc. Supreme Court decision was rendered on June 21, 2018. The Court’s 5–4 majority decision overturned Quill by ruling that the physical presence rule was “unsound and incorrect” in the current age of Internet services.

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Texas Administrative Code Rule 3.330 Data Processing Services – The Most Vague Sales Tax Law in Texas

The question should not be ‘What IS data processing?’ but instead, ‘What ISN’T data processing?’. On January 3, 2017 the Texas Comptroller issued Private Letter Ruling #142730026. This Private Letter Ruling (PLR) was issued to an unidentified company (i.e., lender) which underwrote (i.e., loaned money on) collateralized real estate loans. The lender wanted to know if the purchase of a specific service from one of their vendors was taxable under Tax Rule 3.330 – Data Processing.

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