We are participating in the Multistate Tax Commission (MTC) Online Marketplace Seller Voluntary Disclosure Initiative, which is designed to bring into compliance out-of-state taxpayers who sell products in Texas and other states through online marketplaces.
This program is open Aug. 17 – Oct. 17, 2017. Taxpayers must make their requests for agreements through the MTC, and those who qualify must be registered and start collecting tax as of Dec. 1, 2017. The program covers Texas sales and use and franchise taxes.
Agreements are available to taxpayers who represent they do not have any nexus-creating contacts in Texas except for having inventory in an online marketplace provider’s fulfillment centers or having other nexus-creating activities through a marketplace provider on behalf of a marketplace seller, such as handling customer service calls. Taxpayers with nexus for any other reason are not eligible for agreements.
In addition, taxpayers who have already been contacted by our agency about their tax responsibilities, including contact about a routine audit, will not qualify. The agreements also do not waive any taxes collected but not remitted.
More information about applying for the program is available on the MTC website. You can also contact Rusty Johnson, Manager of our Business Activity Research Team, with questions at email@example.com or 512-463-2501.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.