Tax Policy News

Read April 2025 issue

• Reminders
  • Annual Franchise Tax Reports Due May 15
  • Increase to the No Tax Due Threshold and Removal of Filing Requirements
  • Beneficial Owner Information (BOI) Reports Under Federal Corporate Transparency Act
  • Validate Your Business Location
  • Update Your Mailing Address
  • Sign Up for Webfile eSystem
  • Annual Independently Procured Insurance Premium Tax Reports Due May 15
  • Emergency Preparation Supplies Holiday (April 26-28, 2025)
  • ENERGY STAR^® Sales Tax Holiday and Water-Efficient Products Sales Tax Holiday (May 24-26, 2025)
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Rules
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Frac-Sand Handling and Storage Service – STAR Accession No. 202501013L
  • Quality Control Equipment – STAR Accession No. 202501016L
  • Cost of Goods Sold and Logging Operations – STAR Accession No. 202502030L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read February 2025 issue

• Reminders
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Insurance Tax Reports Due March 1, 2025
  • Motor Vehicle Crime Prevention Authority Fee
• Sales and Use Tax
  • 2025 Sales Tax Holidays – Mark Your Calendar
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • STAR Doc. No. 202501001M
  • STAR Doc. No. 202408013L
  • STAR Doc. No. 202410006L
  • STAR Doc. No. 202410007L
  • STAR Doc. No. 202410023L
  • STAR Doc. No. 202411010L
  • STAR Doc. No. 202411011L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read October 2024 issue

• Reminders
  • Coin-Operated Amusement Machines – 2025 Renewal Applications Due Nov. 30
  • Validate Your Business Location
  • Update Your Mailing Address
  • Sign Up for Webfile eSystems
• Franchise Tax
  • Franchise Tax Reporting Requirements, Forfeitures: What You Need to Know
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Residual Fees for Promoting Credit Card Processor Services STAR Doc. No. 202407021L
  • Railroad Construction Incorporated Materials STAR Doc. No. 202407022L
  • Membership-Based Consulting Services STAR Doc. No. 202407027L
  • Learning Center Certification and Student Registration Services STAR Doc. No. 202407028L
  • Library and Community Center Project – Exempt Contract STAR Doc. No. 202407026L
  • Imports Through a Bonded Warehouse STAR Doc. No. 202408014L
  • Local Tax Sourcing for Mobile Telecommunication Services STAR Doc. No. 202410001M
  • Exclusion From Total Revenue for Subcontracting Payments STAR Doc. No. 202407025L
  • Statute of Limitation When Franchise Tax Extension Requested STAR Doc. No. 202408001M
• Tax Policy Division Training Opportunity
  • Overview of Comptroller.Texas.Gov
• More Information
  • Help is just a click away! Use our website to take care of business.

Read July 2024 issue

• Reminders
  • Back-to-School Sales Tax Holiday, Aug. 9-11, 2024
  • Franchise Tax – Second Extension Request for Mandatory Electronic Payers – Due Aug. 15, 2024
  • Volunteer Fire Department Assistance Fund Assessment Billing
  • Motor Vehicle Crime Prevention Authority Fee
• Franchise Tax
  • Franchise Tax Reporting Requirements, Forfeitures: What You Need to Know
• Rules
  • Repealed and Adopted
  • Proposed
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Chemical Plant and Petrochemical Refinery Utility Studies and Turnarounds - STAR Doc. No. 202407003M
  • Credit Card Processing Fees - STAR Doc. No. 202406004M
  • Computer-Based Testing Service - STAR Doc. No. 202404020L
  • Website Analytics Software and Services - STAR Doc. No. 202402023L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read April 2024 issue

• Reminders
  • Annual Franchise Tax Reports Due May 15
  • Annual Independently Procured Insurance Premium Tax Reports Due May 15
  • Emergency Preparation Supplies Holiday (April 27-29, 2024)
  • ENERGY STAR Sales Tax Holiday (May 25-27, 2024) and Water-Efficient Products Sales Tax Holiday (May 25-27, 2024)
  • Coastal Protection Fee Reinstated Effective June 1
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Sales and Use Tax
  • Certain Family Care Items Exempt From Sales and Use Tax
• Franchise Tax
  • Increase to the No Tax Due Threshold and Removal of Filing Requirements
• Rules
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Coin-Operated Machines Designed Exclusively for a Child - STAR Doc. No. 202402022L
  • Surgical Retractor Blades and Handles - STAR Doc. No. 202401025L
  • Website Design and Development and Marketing Consulting Services - STAR Doc. No. 202402020L
  • Lease Agreement for Taxable and Nontaxable Items - STAR Doc. No. 202402021L
  • Statute of Limitation When Franchise Tax Extension Requested - STAR Doc. No. 202404005L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read February 2024 issue

• Reminders
  • 2023 Federal Income Tax Returns – Sales Tax Deductions
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Insurance Tax Reports Due March 1, 2024
  • Motor Vehicle Crime Prevention Authority Fee
• Sales and Use Tax
  • Sales Tax Exemption for Family Care Items
  • 2024 Sales Tax Holidays – Mark Your Calendar
• Franchise Tax
  • Increase to the No Tax Due Threshold and Removal of Filing Requirements
• Insurance Tax
  • Tax Credit for Examination Fees Paid Under Labor Code Section 414.004(c) (Performance Review of Insurance Carriers)
• Publications and Webpages
  • Publication 96-280, Grocery and Convenience Stores
  • Earned Income Tax Credit
• Rules
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Construction of a Container Terminal – STAR Doc. No. 202312013L
  • Flowback and Water Transfer Services - STAR Doc. No. 202312010L
  • Biometric Identification Service - STAR Doc. No. 202309040L
  • Services Provided by a Facilities Management Company - STAR Doc. No. 202310013L
  • Qualifying Jobs at a Large Data Center Project - STAR Doc. No. 202310014L
  • Benefits Allowed for the Compensation Subtraction - STAR Doc. No. 202310005L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read November 2023 issue

• Announcement
  • Public Hearing on Nov. 8, 2023 – Rule 3.334, Local Sales and Use Tax
• Reminders
  • Coin-Operated Amusement Machines – 2024 Renewal Applications Due Nov. 30
• Franchise Tax
  • Increase to the No Tax Due Threshold and Removal of Filing Requirements
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Electronic Games and Associated Content – STAR Doc. No. 202309029L
  • Redemption of a Merchandise Certificate Won Through a Charity Auction – STAR Doc. No. 202307011L
  • Seeds for Grasses, Forbs, and Legumes – STAR Doc. No. 202307012L
  • Expansion of a Large Data Center Project – STAR Doc. No. 202308018L
  • Employee Benefit and Retirement Administration Services – STAR Doc. No. 202308020L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read August 2023 issue

• 2023 Legislative Update – 88th Legislature
  • A Note from Glenn Hegar
  • Cigarette Tax, Cigar and Tobacco Tax
  • Franchise Tax
  • Franchise Tax and Insurance Tax
  • Hotel Occupancy Tax
  • Mixed Beverage Tax
  • Motor Fuels Tax
  • Motor Vehicle Crime Prevention Authority Fee
  • Motor Vehicle Tax
  • Oil And Gas Production Tax
  • Sales and Use Tax
  • Sexually Oriented Business Fee
  • Other Legislative Tax Updates
• More Information
  • Help is Just a Click Away

Read July 2023 issue

• Coming Soon!
  • August 2023 Tax Policy News – Legislative Update Special Edition
• Reminders
  • Address Changes
  • Back-to-School Sales Tax Holiday – Aug. 11-13, 2023
  • City Annexation or De-Annexation Activity – Please Notify Us
  • Coastal Protection Fee – Suspended Effective June 1, 2023
  • Franchise Tax – Second Extension Request for Mandatory Electronic Payers – Due Aug. 15, 2023
  • Motor Vehicle Crime Prevention Authority Fee
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Rules
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Municipal Hotel and Convention Center Projects – Star Doc. No. 202305008L
  • Stop Loss Insurance – Star Doc. No. 202306004L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read April 2023 issue

• Reminders
  • 2022 Federal Income Tax Returns – Sales Tax Deductions
  • Annual Franchise Tax Reports Due May 15
  • Annual Independently Procured Insurance Premium Tax Reports Due May 15
  • Emergency Preparation Supplies Holiday (April 22-24, 2023)
    Energy STAR Sales Tax Holiday (May 27-29, 2023)
  • Water-Efficient Products Sales Tax Holiday (May 27-29, 2023)
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Rules
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Research and Development – Applicable Internal Use Software Regulations – STAR Doc. Nos. 202302001L and 202302002L
  • Research and Development Sales Tax Exemption – Star Doc. No. 202302017L
  • Telecommunications and the Repair and Maintenance of Computer Programs – STAR Doc. No. 202301018L
  • Amusement Services Provided by a Nonprofit – STAR Doc. No. 202301028L
  • Sourcing of Local Sales and Use Tax – STAR Doc. No. 202202027L
  • Exempt Writings and Membership in a Professional Association – STAR Doc. No. 202302009L
  • Credit Rating Services – STAR Doc. No. 202302004
• More Information
  • Help is just a click away! Use our website to take care of business.

Read January 2023 issue

• Announcements
  • Tax Policy Reorganization
• Reminders
  • 2022 Federal Income Tax Returns – Sales Tax Deductions
  • Insurance Tax Reports Due March 1, 2023
  • Motor Vehicle Crime Prevention Authority Fee
• Publications and Webpages
  • Miscellaneous Gross Receipts Tax and the 2020 Federal Census
  • Earned Income Tax Credit
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Designated Doctor Examinations - STAR Doc. No. 202211002L
  • Medical Record Retrieval - STAR Doc. No. 202212003L
  • Credit Ratings Services - STAR Doc. No. 202301006L
  • Amending Out-of-Statute Reports to Create an R&D Credit – STAR Doc. No. 202301007L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read October 2022 issue

• Job Opportunities
  • New Positions Open
• Reminder
  • Coin-Operated Amusement Machines – 2023 Renewal Applications Due Nov. 30
• Cigarette Tax
  • New Webfile Options for E-Cigarette Retailers, Cigarette/Tobacco Retailers and Cigarette/Tobacco Non-Retailer
• International Fuel Tax Agreement (IFTA)
  • New Online IFTA Registration for Motor Carriers
• Motor Vehicle Sales Tax
  • Extension of the Fair Market Value Deduction
• Publications and Webpages
  • Latest Updates
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • STAR Watch
  • Wrapping and Packaging Supplies – STAR Doc. No. 202208017L
  • Credit Rating Services – STAR Doc. No. 202208011L
  • Texas Miscellaneous Gross Receipts Tax and Sales Tax – STAR Doc. No. 202207013L and 202207014L
  • Peer-to-Peer Motor Vehicle Rental – STAR Doc. No. 202207023L
  • Diagnostic Cardiac Monitors – STAR Doc. No. 202208009L
• More Information
  • Help is just a click away! Use our website to take care of business.

Read July 2022 issue

• Reminders
  • Back-to-School Sales Tax Holiday – Tips for Sellers
  • City Annexation or De-Annexation Activity – Please Notify Us
• Franchise Tax
  • Second Extension Request for Mandatory Electronic Payers – Due Aug. 15
• Insurance Tax
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Publications and Webpages
  • Latest Updates
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System (STAR)
  • Franchise Tax and Printers – STAR Doc. No. 202204004L
  • Payment Card Management Services – STAR Doc. No. 202204028L
  • Online Educational Services – STAR Doc. No. 202206008L
• Tax Policy Division Spotlight
  • Meet Our Management Team!
• More Information
  • Help is just a click away! Use our website to take care of business.

Read May 2022 issue

• Reminders
  • ENERGY STAR^® and Water-Efficient Products Sales Tax Holiday
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Publications and Webpages
  • Latest Updates
• Rules
  • Proposed
• State Tax Automated Research System
  • STAR Watch
• Job Opportunities
  • New Positions Open
• More Information
  • Help is just a click away! Use our website to take care of business.

Read April 2022 issue

• Announcements
  • Coming Soon: Revamped Tax Policy News
• Reminders
  • Annual Franchise Tax Reports Due May 16
  • Annual Independently Procured Insurance Premium Tax Reports Due May 16
  • ENERGY STAR^® and Water-Efficient Products Sales Tax Holiday
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Rules
  • Effective
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read March 2022 issue

• Reminders
  • Annual Franchise Tax Reports Due May 16
  • Annual Independently Procured Insurance Premium Tax Reports Due May 16
  • Upcoming Tax Holidays
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Publications and Webpages
  • Latest Updates
• Rules
  • Adopted
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read February 2022 issue

• Reminders
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Insurance Tax Reports Due March 1, 2022
  • Motor Vehicle Crime Prevention Authority Fee
  • Statements of Available Premium Tax Credits
• Sales and Use Tax
  • New Year’s Resolutions Tax Tips
• Rules
  • Proposed
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read January 2022 issue

• Notification
  • Certification of the Single Local Use Tax Rate for Remote Sellers – 2022
• Reminders
  • 2021 Federal Income Tax Returns – Sales Tax Deductions
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Insurance Tax Reports Due March 1, 2022
  • Motor Vehicle Crime Prevention Authority Fee
• Sales and Use Tax
  • Holiday Shopping – Returns and Exchanges
  • Mark Your Calendar for the 2022 Sales Tax Holidays
• Publications and Webpages
  • Latest Updates
• Rules
  • Effective Rules
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read December 2021 issue

• Notification
  • Certification of the Single Local Use Tax Rate for Remote Sellers – 2022
• Sales and Use Tax
  • 2021 Federal Income Tax Returns – Sales Tax Deductions
  • Direct Pay Permit
  • Keeping Warm This Winter
• Publications and Webpages
  • Latest Updates
• Rules
  • Adopted Rules
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read November 2021 issue

• Notice
  • Notice Regarding Rates and the 2020 Census
• Reminder
  • Coin-Operated Amusement Machines – 2022 Renewal Applications Due by Nov. 30, 2021
• Sales and Use Tax
  • Bookkeeping and Accounting Services: What’s Taxable?
  • Contests, Giveaways and Discounts: Who’s Responsible for the Tax?
  • Out-of-State Wineries: What Are the Tax Responsibilities?
• Rules
  • Proposed
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read October 2021 issue

• Reminder
  • Coin-Operated Amusement Machines: 2022 Renewal Applications Due by Nov. 30, 2021
• Motor Vehicle Tax
  • Purchase of a Leased Motor Vehicle: Is Tax Due?
• Sales and Use Tax
  • Donation or Taxable Sale: What’s the Difference?
  • Social Media Management Services
• Publications and Webpages
  • Latest Updates
• Rules
  • Effective
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away! Use our website to take care of business.

Read September 2021 issue

• Reminder
  • Local Sales and Use Tax Rule Changes
• Motor Vehicle Tax
  • Motor Vehicles: New Resident Tax vs Use Tax
• Sales and Use Tax
  • Garage Sales and Occasional Sales
• Publications and Webpages
  • Latest Updates
• Rules
  • Proposed
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is just a click away!

Read August 2021 issue

• 2021 Legislative Update – 87th Legislature
  • A Note from Glenn Hegar
  • Cigarette Tax, Cigar and Tobacco Tax
  • Franchise Tax
  • Hotel Occupancy Tax
  • Miscellaneous Gross Receipts Tax
  • Mixed Beverage Tax
  • Oil And Gas Production Tax
  • Oil-Field Cleanup Regulatory Fees
  • Sales and Use Tax
  • Other Legislative Tax Updates
• More Information
  • Help is Just a Click Away

Read July 2021 issue

• Announcement
  • Sales and Use Tax Reporting is About to Get Easier
• Reminder
  • Local Tax Sourcing Changes
• Tax Training Resources
  • Resources for Texas Taxpayers
• Sales and Use Tax
  • Back-to-School Sales Tax Holiday – Tips for Sellers
  • Fairs and Festivals – A Guide for Event Promoters and Sellers
• Public Notice
  • A Message From the Texas Workforce Commission – Service Animals and Their Access to Public Places
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is Just a Click Away

Read June 2021 issue

• Announcements
  • Medical Billing Services
  • Sales and Use Tax Reporting is About to Get Easier
  • We’ve Made Webfile Better! Simpler, Smarter, Refreshed
• Reminder
  • Local Tax Reminder
• Tax Training Resources
  • Resources for Texas Taxpayers
• Sales and Use Tax
  • Everything’s Coming Up Roses
  • Food Sales by Exempt Organizations
  • Pest Control Services
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is Just a Click Away

Read May 2021 issue

• Announcement
  • We’ve Made Webfile Better! Simpler, Smarter, Refreshed
• Reminders
  • Annual Franchise Tax Reports Due Date Extended to June 15
  • Sales Tax Holidays for ENERGY STAR ^® and Water-Efficient Products Set for May 29-31
• Tax Training Resources
  • Resources for Taxpayers
• Franchise Tax
  • Certain COVID-Related Federal Loan and Grant Programs Relief
• Sales and Use Tax
  • Purchases and Sales by Special Nonprofit Groups
• Publications
  • Latest Updates
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is Just a Click Away

Read April 2021 issue

• Notification
  • Certification of the Single Local Use Tax Rate for Remote Sellers – 2021
• Announcement
  • We’ve Made Webfile Better! Simpler, Smarter, Refreshed
• Reminders
  • Emergency Preparation Supplies Sales Tax Holiday
• Tax Training Resources
  • Resources for Taxpayers
• Sales and Use Tax
  • Natural Gas and Electricity, Part Two: Nonresidential and/or Commercial Use
  • Sales Tax Exemptions for Qualified Organizations – Purchases and Sales
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is Just a Click Away

Read February 2021 issue

• COVID-19 News
  • Comptroller COVID-19 Response
• Announcement
  • We’ve Made Webfile Better! Simpler, Smarter, Refreshed
• Reminders
  • 2020 Federal Income Tax Returns – Sales Tax Deductions
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Insurance Tax Reports Due March 1, 2021
  • Motor Vehicle Crime Prevention Authority Fee
  • Statements of Available Premium Tax Credits
• Notification
  • Certification of the Single Local Use Tax Rate for Remote Sellers – 2021
• Tax Training Resources
  • Resources for Texas Taxpayers
• Franchise Tax
  • Paycheck Protection Program Loans Forgiven
• Sales and Use Tax
  • Natural Gas and Electricity, Part One: Residential Use
• Rules
  • Proposed
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Help is Just a Click Away