SAY NO to PROPOSED
SENATE BILL – SB 296
If passed Senate Bill (SB) 296 will significantly restrict Texas business owners the right to provide RESALE and/or EXEMPTION CERTIFICATES during a sales tax audit .
This unfair proposal dramatically shortens the existing deadline to provide certificates during an audit and will certainly result in the overassessment of sales tax. ANY business that must maintain resale and/or exemption certificates should be very concerned about SB 296.
For over 30 years Tax Code Section 151.054(e) has specifically allowed any business the MUCH more time to provide resale and/or exemption certificates to the auditor. In fact the Texas Comptroller has allowed any business owner up until ‘60 days from the date an Administrative Hearing has been approved‘ to provide certificates.
SB 296 proposes a much shorter deadline which would occur well before the field audit is completed. This new deadline would be set at an arbitrary point during the audit called the EXIT CONFERENCE DATE (ECD). It should be noted that the ECD is not the end of the audit and the business owner has the right to provide and dispute any rejected certificates well past the ECD.
Even after the contested audit has been billed (Notification of Audit Results) business owners have lawfully been given the extra time to provide missing or incomplete resale and/or exemption certificates if a Redetermination Request (i.e., Administrative Hearing) has been requested.
Please click this link to read more and add your name to our email campaign. We must let all Texas Senators and Representatives that we say NO to SB 296.
Sign the Petition at Change.org now!!!
Click Here to SAY NO!!! Now!!!
2 – 87(R) 7 Stages for Bill to become law – SB 296 (status – stage 1)
3 – SPONSOR – Senator Charles Perry (R) – District 28 (LUBBOCK, TEXAS)
4 – SPONSOR – Representative Dustin Burrows (R) – District 83 (LUBBOCK, TEXAS)
5 – EXIT BROCHURE – COMPTROLLER BROCHURE (CONTESTING DISAGREED AUDITS)
Why Texas Tax Group
- Texas Tax Group (TTG) is comprised of a team of 18 former Texas Comptroller State Tax Auditors, Supervisors and Tax Policy Experts with over 400 combined years of work experience with the Texas Comptroller of Public Accounts
- TTG has offices located in Houston, Dallas, San Antonio and Austin
- TTG has represented over 2,000 clients in areas of sales tax audit defense and research
- TTG consultants performed over 5,000 tax audits while employed as auditors by the Texas Comptroller’s Office
- Our Policy Experts wrote over 5,000 private letter rulings while employed with the Comptroller
- TTG currently represents over 290 businesses they are under audit by the Comptroller’s office