Tax Policy News

Read April 2018 issue

• Western States Association of Tax Administrators (WSATA)
  • Join Us for the 2018 WSATA Conference in Austin
• The Texas Tax Amnesty Program
  • The Texas Tax Amnesty Program Will Run From May 1, 2018, Through June 29, 2018
• Tax Training Resources
  • Podcasts and Webinars
• Reminders
  • Annual Franchise Tax Reports Due May 15
  • Annual Independently Procured Insurance Premium Reports Due May 15
  • Upcoming Sales Tax Holidays
• Sales Tax
  • Sales for Resale – A Field Guide for Texas Sellers
• Private Letter Rulings
  • Sales Tax – Taxability of Membership Assessments and Golf Cart Rental Fees by an Internal Revenue Code Section 501(c)(4) Nonprofit Corporation
  • Sales Tax – Oil and Gas Well Waste Removal Services and Motor Vehicle Maintenance
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Taxes
  • Practitioners' Corner
  • Manage Account
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read March 2018 issue

• Western States Association of Tax Administrators (WSATA)
  • Join Us for the 2018 WSATA Conference in Austin
• The Texas Tax Amnesty Program
  • The Texas Tax Amnesty Program Will Run From May 1, 2018, Through June 29, 2018
• Tax Training Resources
  • Podcasts and Webinars
• New Enforcement Offices Open
  • Two New Houston Enforcement Offices Available to Serve Taxpayers
• Sales Tax
  • Sales for Resale – A Field Guide for Texas Sellers
• Private Letter Rulings
  • Sales Tax – Taxability of Spinal Implant Deployment Systems Used in the Treatment of Spinal Fractures and Defects
  • Sales Tax – Cold Storage of Exempt Food Products
• Publication
  • Aircraft and Texas Sales and Use Tax
• Rules
  • Proposed
  • Adopted
• STAR Watch
  • Monthly Updates
• More Information
  • Taxes
  • Practitioners' Corner
  • Manage Account
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read February 2018 issue

• Western States Association of Tax Administrators (WSATA)
  • Join Us for the 2018 WSATA Conference in Austin
• The Texas Tax Amnesty Program
  • The Texas Tax Amnesty Program: No Excuses Necessary
• Tax Training Resources
  • Podcasts and Webinars
• Reminder
  • Petroleum Product Delivery Fee Requirements and Diversions of Motor Fuel
• Franchise Tax
  • Exemption for Solar and Wind Energy Devices
• Fuels Tax
  • Export of Motor Fuel
  • Subsequent Tax-Free Sales of Motor Fuel
• Insurance Tax
  • Claiming the Insurance Premium Tax Credit for the Rehabilitation of Certified Texas Historic Structures
• Motor Vehicle Tax
  • Replacing Rental Vehicles, Related Finance Companies and New and Revised Exemptions
• Sales Tax
  • Changes to Claiming Bad Debt Credit on Your Sales Tax Return
• Policy Memo
  • Sales and Use Tax – Internet Access Exemption for Mobile Data Plans
• Private Letter Ruling
  • Sales and Use Tax – Charges for Consulting Services Connected to the Sale of a Taxable Data Processing Service
• Rules
  • Proposed
  • Adopted
• State Tax Automated Research System
  • STAR Watch
• More Information
  • Taxes
  • Practitioners' Corner
  • Manage Account
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read January 2018 issue

• Western States Association of Tax Administrators (WSATA)
  • Join Us for the 2018 WSATA Conference in Austin
• Tax Training Resources
  • New for 2018 – Podcasts and Webinars
• Reminders
  • Take Advantage of Our Award-Winning Website
• Cigarette Tax; Cigars and Tobacco Products Tax
  • Time to Renew Cigarette/Tobacco Non-Retailer Permits
• Hotel Tax
  • All-Inclusive Hotel Packages: Understanding Tax Responsibilities
• Sales and Use Tax
  • Mark Your Calendar for This Year’s Tax-Free Weekends
  • Tax-Free Sales: It’s a New Calendar Year
• Private Letter Rulings
  • Franchise Tax
  • Sales Tax
• Rules
  • Proposed
  • Adopted
• STAR Watch
  • Monthly Updates
• More Information
  • Taxes
  • Practitioners' Corner
  • Manage Account
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read December 2017 issue

• Sales and Use Tax
  • Fundraising
• Private Letter Rulings
  • Sales and Use Tax
• State Tax Automated Research System
  • STAR Watch
• Rules
  • Proposed
  • Adopted
• More Information
  • Taxes
  • Practitioners' Corner
  • Manage Account
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read November 2017 issue

• Reminders
  • Declared Natural Disasters and Texas Taxes
• Sales Tax
  • Fishing and Hunting Guide Services
  • Spa Services
• Private Letter Rulings
  • Sales and Use Tax
• Public Notice
  • Breastfeeding Rights
  • Online Marketplace Seller Voluntary Disclosure Initiative – Application Deadline Extended
• Rules
  • Proposed
  • Adopted
• More Information
  • Taxes
  • Practitioners' Corner
  • Account Update Tools
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read October 2017 issue

• Hurricane Harvey Disaster-Related Topics
  • Filing Extension Requests
  • Hotel Occupancy Tax
  • Sales Tax
  • Disaster Information Resources
• Franchise Tax
  • New Veteran-Owned Businesses
• Motor Vehicle Sales And Use Tax
  • Selling a Motor Vehicle – Changes to the Signature Requirement for the Texas Title and/or Registration Application
• Sales And Use Tax
  • Sales of Alcoholic Beverages on Passenger Buses
• Policy Memos
  • Franchise Tax
• Other News
  • Multistate Tax Commission Online Marketplace Seller Voluntary Disclosure Initiative
• Rules
  • Proposed
  • Adopted
• More Information
  • Taxes
  • Practitioners' Corner
  • Account Update Tools
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read August 2017 issue

• 2017 Legislative Update – 85th Legislature
  • Note from Glenn Hegar
  • General Bills
  • Cigarette and Tobacco Taxes
  • Franchise Tax
  • Hotel Occupancy Tax
  • Insurance Tax
  • Miscellaneous Gross Receipts
  • Motor Fuels Tax
  • Motor Vehicle Sales and Use Tax
  • Oil And Gas Production Taxes
  • Sales and Use Tax
• Other News
  • Multistate Tax Commission Online Marketplace Seller Voluntary Disclosure Initiative
• More Information
  • Taxes
  • Practitioners' Corner
  • Account Update Tools
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read July 2017 issue

• Cigarette Tax
  • Cigarette and Tobacco Products Distributors – Due Date Change
• Motor Fuel Taxes and Fees
  • International Fuel Tax Agreement Filers – Online Filing
• Sales Tax
  • Back-to-School Sales Tax Holiday – Tips for Sellers
  • Insect Repellent and Sunscreen – Taxable or Exempt?
• Private Letter Rulings
  • Motor Vehicle Sales and Use Tax
  • Sales and Use Tax
• Publication Update
  • Rules of Practice and Procedure
• Rules
  • Proposed
  • Adopted
• More Information
  • Taxes
  • Practitioners' Corner
  • Account Update Tools
  • Taxpayer Seminars and Videos
  • Agency Calendars

Read June 2017 issue

• Reminders
  • Insurance Tax
• Boat and Boat Motor Taxes
  • Know Your Tax Responsibilities Before Buying a Boat
• Sales and Use Tax
  • Back-to-School Savings During the Annual Sales Tax Holiday (Clothing, Shoes and School Supplies) - Aug. 11-13, 2017
  • Mobile Food Vendors
• Policy Memos
  • Franchise Tax Rate for Natural Gas Resellers
• Private Letter Rulings
  • Sales and Use Tax
• Rules
  • Adopted
  • Effective
• Resources
  • Need More Information?

Read May 2017 issue

• Reminders
  • Franchise Tax
  • Insurance Tax
• Motor Vehicle Sales and Use Tax
  • Taxable Value in a Private-Party Sale
• Sales and Use Tax
  • Two Sales Tax Holidays During Memorial Day Weekend
  • Year-Round Water-Related Exemptions
• Policy Memo
  • Sales and Use Tax
• Public Notice
  • Service Animals and Their Access to Public Places
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read April 2017 issue

• Reminders
  • Franchise Tax
  • Sales and Use Tax
• Franchise Tax
  • Policy Change on Extension Payment Options for Combined Groups
• Mixed Beverage Taxes
  • Tax Responsibilities When Selling Mixed Beverages
• Motor Vehicle Sales and Use Tax
  • Motor Vehicle Repossessions
• Sales and Use Tax
  • Fireworks Sales
  • Rodeos, Concerts and Festivals
  • Renting a Venue for a Wedding or Other Special Event
  • Towing and Debt Collection Services
• Private Letter Rulings
  • Sales and Use Tax
• Website Update
  • Our Web Pages are Now Printer Friendly
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read December 2016/January 2017 issue

• Tax Policy News Survey
  • How Are We Doing?
• Hotel Occupancy Tax
  • Renting Out a Room, House, Condo or Apartment
• Sales and Use Tax
  • Holiday Shopping – Returns and Exchanges
  • Keeping Warm this Winter – What's Taxable
  • New Year's Resolutions and Self-Improvement – What's Taxable
  • 2016 Federal Income Tax Returns – Sales Tax Deductions
• Tobacco Taxes and Fees
  • Electronic Reporting Now Available
• Policy Memo
  • Franchise Tax
• Website Updates
  • Earned Income Tax Credit
  • Interest Rates for 2017
  • Texas Sales and Use Tax Permit – Requesting a Duplicate
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read November 2016 issue

• Tax Policy News Survey
  • How Are We Doing?
• Franchise Tax
  • Terminating Your Business
• Hotel Occupancy Tax
  • Hotel Conferences – What's Taxable
• Sales and Use Tax
  • Decking Your Halls with Holiday Decorations!
  • Holiday Shopping Online
• Policy Memo
  • Franchise Tax
• Private Letter Rulings
  • Franchise Tax
  • Sales and Use Tax
• Rules
  • Proposed for Repeal
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read October 2016 issue

• Motor Vehicle Sales and Use Tax
  • Electric and Hybrid Cars
• Sales and Use Tax
  • Disasters and Texas Taxes
  • Fall Cleaning – Preparing Your House and Lawn for Winter
  • Fall Decorating – It's the Holiday Season
  • Fall Fundraising – Exempt Organizations
  • Photos and Videos – Buying, Storing and Sharing
• Public Notice
  • Breastfeeding Rights
• Reminder
  • Coin-Operated Amusement Machines Tax
• Rules
  • Proposed
• Resources
  • Need More Information?

Read September 2016 issue

• Reminders
  • Coin-Operated Amusement Machines Tax
• Website Update
  • Hotel Occupancy Tax
• Policy Memos
  • Franchise Tax
  • Motor Vehicle Sales and Use Tax
• Private Letter Rulings
  • Sales and Use Tax
• A Note from the Internal Revenue Service
  • Taxpayers Using Franchise Tax Vendor Software
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read July 2016 issue

• Reminders
  • Franchise Tax
  • Insurance Tax
  • Sales Tax
• Franchise Tax
  • Roundtable to Discuss Proposed Changes to Rule 3.584, Margin: Reports and Payments
• Boat and Boat Motor Tax
  • Buying a Boat?
• Publications Updated
  • Publication 94-105, Local Sales and Use Tax Collection – A Guide for Sellers
• Other
  • San Antonio Enforcement Field Office's New Location
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read June 2016 issue

• Reminders
  • Disasters and Texas Sales Tax
  • Volunteer Fire Department Assistance Fund Assessment Billing
  • Annual Sales Tax Holiday – Clothing, Shoes and School Supplies
• Policy Memo – Sales Tax
  • Heavy Equipment Inventory Tax
• Public Outreach
  • Tax Policy Division Presentations
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read April 2016 issue

• Reminders
  • Franchise Tax
  • Insurance Tax
• Sales Tax
  • Fireworks Sales
  • Sales Tax Holidays
• Policy Memo – Sales Tax
  • Improvement of Realty for Exempt Entities; Taxability of Silt Fences and Other Consumable Supplies
• Publication Update
  • Publication 96-1253 – Contesting Disagreed Audits, Examinations and Refund Denials
• Website Update
  • Agricultural and Timber Registration Search
• Public Outreach
  • Tax Policy Division Presentation
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read February/March 2016 issue

• Reminders
  • Franchise Tax
  • Hotel Occupancy Tax
  • Insurance Tax
  • Sales Tax
• Website Updates
  • New Veteran-Owned Businesses and Texas Franchise Tax Web Page
• Public Outreach
  • Tax Policy Division Presentation
• Other News
  • A Message from the Texas Department of Assistive and Rehabilitative Services – Service Animals and Their Access to Public Places
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read January 2016 issue

• Reminders
  • Agricultural and Timber Registration Numbers
  • Cigarette/Tobacco Non-Retailer Permit Renewals
  • Texas Tax Laws Effective Jan. 1, 2016
• Website Updates
  • Earned Income Tax Credit
  • Interest Rate for 2016
  • Texas County Tax Assessor-Collectors – New Taxpayer Status Search
• Private Letter Rulings
  • Franchise Tax
  • Sales Tax
• Public Outreach
  • Tax Policy Division Meetings and Presentations
• Rules
  • Proposed
  • Effective
• Resources
  • Need More Information?

Read November 2015 issue

• Reminder
  • Agricultural and Timber Registration Numbers – It's Time to Renew
• Private Letter Rulings
  • Qualifying Data Centers
• Public Outreach
  • Presentations by the Tax Policy Division
• Website Update
  • Agricultural and Timber (Ag/Timber) Registration Numbers Website
• Practice and Procedures Rules Review
  • A Message from our Administrative Hearings Section and Office of Special Counsel for Tax Hearings
• Rules
  • Proposed
  • Adopted
  • Effective
• Resources
  • Need More Information?

Read October 2015 issue

• Reminder
  • Franchise Tax Filing Deadline
• Tax Help
  • General Information Letters and Private Letter Rulings
• Coin-Operated Amusement Machines Tax
  • 2016 Renewal Applications Due by Nov. 30, 2015
• Franchise Tax
  • Qualifying for the 0.5 Percent Tax Rate – Wholesaler/Retailer vs. Producer
• Sales and Use Tax
  • Agricultural and Timber Registration Number Renewal
• Public Notice
  • Breastfeeding Rights
• Public Outreach
  • Presentations by the Tax Policy Division
• In the Works
  • Legislative Implementation
• Publications
  • Fireworks Tax
• Website Updates
  • International Fuel Tax Agreement (IFTA) Webfile
  • Motor Fuels, Natural Gas and Crude Oil
  • Sales and Use Tax
• Rules
  • Proposed
  • Effective
• Resources
  • Need More Information?

Read September 2015 issue

• 2015 Legislative Update – 84th Legislature
  • Note from Glenn Hegar
  • E-Cigarettes
  • Crude Oil
  • Fireworks Tax
  • Franchise Tax
  • General Bills
  • Hotel Occupancy Tax
  • Inheritance Tax
  • Insurance Tax
  • Mixed Beverage Sales Tax
  • Motor Fuels Tax
  • Motor Vehicle Sales and Use Tax
  • Sales and Use Tax
  • Sulphur Tax
• Resources
  • Need More Information?

Read July 2015 issue

• 2015 Legislative Preview
  • House and Senate Bills Effective Before Sept. 1, 2015
• Roundtable Discussion Coming Soon
  • Bad Debt and Sales Tax
• Hearings
  • Process after an Administrative Hearing is Settled
• Reminders
  • Sales Tax
  • Franchise Tax
  • Hotel Occupancy Tax
  • Insurance Tax
• Publications
  • Mixed Beverage Taxes
• Public Outreach
  • Presentations by the Tax Policy Division
  • Taxpayer Seminars
• State Tax Automated Research (STAR) System
  • Monthly Updates
• Rules
  • Proposed
  • Adopted
  • Effective
• Resources
  • Need More Information?

Read June 2015 issue

• Disaster Areas Declared
  • 90-Day Tax Filing Extension Offered
• State Tax Automated Research (STAR) System
  • Message from Comptroller Hegar
  • Monthly Updates
• Policy Memos – Franchise Tax
  • Franchise Tax Information Added to State Automated Research (STAR) System
• Reminders
  • Annual Sales Tax Holiday is Aug. 7, 8 and 9
• Public Outreach
  • Presentations and Articles by the Tax Policy Division
• Rules
  • Proposed
  • Adopted
  • Effective
  • Withdrawn
• Resources
  • Need More Information?

Read May 2015 issue

• Policy Memo - Franchise Tax
  • Manufacturer’s Representative and the Retail/Wholesale Rate
• Reminders
  • Cinco de Mayo Fireworks Sales
  • Franchise Tax – Annual Tax Reports Due May 15
  • Sales Tax – Annual ENERGY STAR^® Sales Tax Holiday
  • Volunteer Fire Department Assistance Fund Assessment Billing
• Job Postings
  • Employment Opportunities in the Tax Policy Division
• Rules
  • Proposed Rules
  • Adopted Rules
  • Effective Rules
• Resources
  • Need More Information?

Read April 2015 issue

• Reminders
  • Franchise Tax – Annual Tax Reports Due by May 15
  • Insurance Tax – Annual Independently Procured Insurance Premium Reports Due by May 15
  • Sales Tax – Annual Energy Star Sales Tax Holiday is Memorial Day Weekend
• Publications
  • International Fuel Tax Agreement Texas Guidebook (Publication 96-336)
• Website Updates
  • New How-To Videos Answer Sales and Franchise Tax Filing Questions
• Job Postings
  • Employment Opportunities in the Tax Policy Division
• Rules
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read March 2015 issue

• Reminder
  • Franchise Tax Deadline
• Mixed Beverage Taxes
  • Frequently Asked Questions Updated
• Sales Tax
  • Annual Information Report Due for Qualified Research
  • Cable Television, Internet Access or Telecommunications Services Providers – Refund Claim Deadline Extended
• Organizational Changes
  • Tax Policy Division
• Website Updates
  • Retail Charge Agreement Delinquency Fee
• Public Outreach
  • Presentations by the Tax Policy Division
• Rules
  • Effective
• Resources
  • Need More Information?

Read February 2015 issue

• Reminder
  • Insurance Tax Reports Due in March
• Hotel Occupancy Tax
  • Homeowners Renting a Room to the Public
• Sales Tax
  • Tax Deductions on 2014 Federal Income Tax Returns
• Website Updates
  • Changes to the Comptroller’s Website Address and Employee Email Addresses
  • How-to Videos Answer Taxpayers’ Frequently Asked Questions about Electronic Filing
  • Superseding Administrative Hearings Decisions on our State Tax Automated Research (STAR) System
• Rules
  • Proposed
  • dopted
• Resources
  • Need More Information?

Read January 2015 issue

• Franchise Tax
  • Historic Structure Credit – New Web Page
• Mixed Beverage Taxes
  • Frequently Asked Questions Now Available
• Other News
  • Interest Rates for 2015
• Rules
  • Proposed
  • Adopted
  • Effective
• Resources
  • Need More Information?

Read November 2014 issue

• Roundtable Discussion – Nov. 20, 2014
  • Insurance Tax – Computation of Retaliatory Tax by New York Domiciled Insurers
• Franchise Tax
  • 2015 Franchise Tax Rates
• Reminder
  • Franchise Tax
• Forms
  • Customs Broker License Application
• Website
  • Insurance Tax
• Rules
  • Proposed
  • Adopted
  • Effective
• In the Works
  • Forms
• Public Outreach
  • Presentations by the Tax Policy Division
• Resources
  • Need More Information?

Read October 2014 issue

• Roundtable Discussion – Oct. 7
  • Franchise Tax – Qualified Courier and Logistics Companies
• Hearing on a Proposed Rule
  • Rule 3.334 – Local Sales and Use Taxes
• Reminder
  • Hotel Occupancy Tax
• Sales Tax
  • Cable Television, Internet Access or Telecommunications Services Providers – Sales Tax Refund Requests
• Public Outreach
  • Presentations by the Tax Policy Division
• Forms
  • Crude Oil Production Tax
• Publications
  • Motor Vehicle Sales and Use Tax
  • Sales and Use Tax
• Website Updates
  • Insurance Tax
  • Sales Tax
• Rules
  • Proposed
  • Effective
• Resources
  • Need More Information?

Read September 2014 issue

• Roundtable Discussion – Sept. 30
  • Franchise Tax – Qualified Courier and Logistics Companies
• Reminders
  • Coin-Operated Amusement Machines Tax
  • Franchise Tax
• Public Outreach
  • Presentations by the Tax Policy Division
• Form Revision
  • Coin-Operated Amusement Machine Renewal Applications
• Publications
  • Motor Vehicle Sales and Use Tax
  • Sales and Use Tax
• Other News
  • A Message from the Texas Department of Assistive and Rehabilitative Services – Service Animals and Their Access to Public Places
• Rules – Proposed and Adopted
  • Proposed
  • Adopted
• Resources
  • Need More Information?

Read August 2014 issue

• Reminder
  • Sales Tax Holiday
  • Franchise Tax – Texas Notice of Intent to Forfeit Right to Transact Business
• Public Outreach
  • Presentations by the Tax Policy Division
• Sales Tax
  • Cable Television, Internet Access and Telecommunications Providers – Sales Tax Refunds
• Other News
  • Mixed Beverage Sales Tax
• Rules – Proposed
  • Motor Fuel Tax
• Resources
  • Need More Information?

Read July 2014 issue

• Roundtable Discussion – July 16
  • Sales Tax – Sales through Vending Machines on School Campuses
• Reminders
  • Insurance Tax
  • Sales Tax
• Public Outreach
  • Presentations by the Tax Policy Division
• Form Revision
  • International Fuel Tax Agreement (IFTA)
  • Retail Credit Fee Report
• Publications
  • Sales Tax
• Website Updates
  • Automotive Oil Sales Fee
  • Insurance Tax
  • Mixed Beverage Taxes
  • Motor Fuel Taxes
• Rules – Proposed and Adopted
  • Proposed Rules
  • Adopted Rules
• Resources
  • Need More Information?

Read June 2014 issue

• Roundtable Discussion Coming Soon
  • Sales Tax – Vending Machine Sales Located on School Campuses
• Reminders
  • Sales Tax Holiday is August 8, 9 and 10
• Public Outreach
  • Presentations by the Tax Policy Division
• Form Revision
  • Hotel Occupancy Tax
• Website Update
  • Franchise Tax Credit for Qualified Research and Development Activitiess
• Rules
  • Proposed
  • Withdrawn
• Resources
  • Need More Information?

Read May 2014 issue

• Reminders
  • Franchise Tax
  • Insurance Tax
  • Sales Tax
  • Sexually Oriented Business Fee
• Public Outreach
  • Presentation by the Tax Policy Division
• Forms – Revised
  • Franchise Tax
  • Hotel Occupancy Tax
• Website Updates
  • Insurance Tax
  • Motor Fuels Tax
• Rules – Proposed, Adopted and Effective
  • Proposed Rules
• Resources
  • Need More Information?

Read April 2014 issue

• Reminders
  • Franchise Tax Deadline
  • Insurance Tax Deadline
• Forms – New and Revised
  • Motor Vehicle Tax
• Public Outreach
  • Presentations by the Tax Policy Division
• Publications
  • Franchise Tax
• Website Update
  • Private Letter Rulings – FAQs and Sample Ruling Requests
  • Sales Tax
• Other News
  • A Message from our Electronic Filing Team: E-Filing Becomes the Norm
• Rules – Proposed and Effective
  • Proposed Rules
  • Effective Rules
• Resources
  • Need More Information?

Read March 2014 issue

• Roundtable Discussion Coming Soon
  • Sales Tax – Rule 3.284, Drugs, Medicines, Medical Equipment, and Devices
• Independent Audit Review
  • Program Update
• Reminder
  • Insurance Tax Deadline
• Public Outreach
  • Cigarette Tax Stamping Facility Visit
  • Presentations by the Tax Policy Division
• Forms – New and Revised
  • Franchise Tax
  • Mixed Beverage Taxes
  • Motor Vehicle Tax
  • Sales Tax
• Publications
  • Boat and Boat Motor Taxes
• Website Updates
  • Franchise Tax – Requesting Account Status Certificates and Clearance Letters
  • Mixed Beverage Taxes – Lower 6.7 Percent Mixed Beverage Gross Receipts Tax; New 8.25 Percent Mixed Beverage Sales Tax
  • Sales Tax/Franchise Tax – Sales Tax Exemption or Franchise Tax Credit for Qualified Research
  • Sales Tax – State Sales Tax Exemption for Qualified Data Centers
  • Sales Tax – Refund for Providers of Cable Television, Internet Access or Telecommunications Services
• Other News
  • Earned Income Tax Credit
• Rules – Proposed, Adopted and Effective
  • Proposed Rules
  • Adopted Rules
  • Effective Rules
• Resources
  • Need More Information?

Read October 2013 issue

• Coin-Operated Machines Tax
  • Renewal Applications Are Due by Dec. 2
• Insurance Tax
  • All Captives Are Not the Same
• Public Outreach
  • Texas Bar and Nightclub Alliance
  • A “Briefing with the Texas Comptroller of Public Accounts”
  • Panhandle Chapter of the Texas Society of Certified Public Accountants
• Website Updates
  • New Web Pages
  • Revised Publications
• In the Works
  • Forms
  • New and Amended Rules in Progress
• Rules
  • Proposed
  • Effective
  • Repealed
• Resources
  • Need More Information?

Read September 2013 issue

• 2013 Legislative Update
  • General Bills
  • Cigarette Tax; Cigars and Tobacco Products Tax
  • Franchise Tax
  • Hotel Occupancy Tax
  • Insurance Tax
  • Mixed Beverage Gross Receipts Tax
  • Motor Fuels Taxes
  • Motor Vehicle Sales and Use Tax
  • Sales and Use Tax – General
  • Sales and Use Tax – Local Tax

Read July 2013 issue

• Recent Legislation
  • August 2013 Early Payment Requirements for Sales, Fuels and Mixed Beverage Taxes Repealed
• Coin-Operated Machines Tax
  • Required Information on Coin-Operated Amusement Machines
• Insurance Tax
  • Volunteer Fire Department Assistance Fund Assessment
• Sales Tax
  • The Annual Sales Tax Holiday is Just around the Corner
• Public Outreach
  • Motor Vehicle Taxes
• In the Works
  • Legislative Changes
• Rules
  • Proposed Rules
  • Effective Rules
• Resources
  • Need More Information?

Read May 2013 issue

• Hotel Occupancy Tax
  • Hotel Tax is Due on Short-Term Rentals
• Sales Tax
  • Relief for Disaster Victims – Tax Exemption for Labor to Restore Property Damaged in a Disaster
  • GPS Equipment, GPS Services and the Agricultural Sales Tax Exemption
• Public Outreach
  • Motor Vehicle Taxes
• Website Update
  • Our New One-Stop Tax Resource
• Roundtable Discussions Coming Soon
  • Franchise Tax: Roundtable Discussion on Cost of Goods Sold and Printers
  • Sales Tax: Roundtable Discussion on Internet Hosting and Nexus
• District Court Ruling
  • Rule 3.325 – Refunds and Payments under Protest
• Rules
  • Proposed
  • Adopted
  • Effective
• Resources
  • Need More Information?

Read April 2013 issue

• Franchise Tax
  • REMINDER – Franchise Tax Due Date
  • Future Roundtable Discussion on Cost of Goods Sold and the Printing Industry
  • New eSystems Portal May Require New User Sign-In
  • Franchise Tax Account Status
• Sales Tax
  • Future Roundtable Discussion on Internet Hosting and Nexus
  • Local Sales Tax Rate Increases – Calculating and Reporting Tax for Sellers Operating on a Cash Basis of Accounting
  • Court Case Summary: Plush Toy Prizes Used to Stock Coin-Operated Amusement Crane Machines May Qualify for Resale Exemption
  • Direct Pay Permit Holders and “Tax-Included” Sales
• Public Outreach
  • Sales Tax Reporting Requirements for Contractors
• Rules
  • Proposed Rules
  • Effective Rules
• Other News
  • Texas Legislature
• Resources
  • Popular Online Resources

Read March 2013 issue

• Franchise Tax
  • REMINDER – Annual Franchise Tax Reports are Due in May
• Sales Tax
  • REMINDER – Energy Star Sales Tax Holiday is Memorial Day Weekend
• Sales Tax
  • REMINDER – No Summer Break for Sales Tax Reports
• Public Outreach
  • Alcohol Reporting
  • Agriculture Exemptions
• Recent Tax-Related Website Updates
  • Publication
• Rules
  • Proposed Rules
  • Adopted Rule
• Other News
  • State Tax Automated Research (STAR) System User Survey
• Resources
  • Popular Online Resources

Read February 2013 issue

• Roundtable Held
  • Franchise Tax – Rule 3.588
• Hotel Occupancy Tax
  • Homeowners Renting a Room to the Public
• Sales Tax
  • Tax Deductions on 2012 Federal Income Tax Returns
• Recent Tax-Related Website Updates
  • New and Updated Agency Rules Concerning Taxability Letters and Taxpayer Rights
• Rules
  • Effective Rules
• Resources
  • Popular Online Resources

Read January 2013 issue

• Franchise Tax
  • “Good Standing” Account Status – Changes Are Coming
• Cigarette Tax; Cigar and Tobacco Products Tax
  • REMINDER – It’s Time to Renew Cigarette/Tobacco Non-Retailer Permits
• Sales Tax
  • REMINDER – It’s a New Calendar Year for Certain Nonprofit Organizations
• Meetings Attended
  • Sales Tax
• Rules
  • Proposed Rules
  • Adopted Rules
  • Effective Rules
• Other News
  • Interest Rates for 2013
  • Free Seminars on Sales and Use Tax
• Resources
  • Popular Online Resources

Read December 2012 issue

• Coin-Operated Amusement Machine Tax
  • REMINDER! Renewal Applications were Due Nov. 30
• Franchise Tax
  • REMINDER! Entities’ Registrations Ending by Dec. 31
• Sales Tax
  • REMINDER! Yearly, Quarterly and Monthly Filers
• Revised Publications
  • Sales Tax
• Other News
  • Earned Income Tax Credit
• Rules
  • Effective Rule
• Resources
  • Popular Online Resources

Read November 2012 issue

• Hotel Occupancy Tax
  • State Employees Are Not Exempt from Hotel Occupancy Tax
• Sales Tax
  • Holiday Shopping
  • Saving Money during the Drought
  • Federal Excise Tax on Medical Devices is Part of the Sales Price
• Meetings Attended
  • Franchise Tax
  • Miscellaneous Fuels Tax
• In the Works
  • Sales Tax — Publications under Revision
• Rules
  • Proposed Rules
  • Adopted Rule
  • Effective Rule
• Recent Tax-Related Website Updates
  • Proper Check-Writing Procedures for Tax Payments
  • Franchise Tax Web Service Information for Software Developers and Transmitters
• Resources
  • Popular Online Resources

Read October 2012 issue

• Announcing a Sales Tax Webinar
  • Go! Fight! Win! It’s School Fundraising Time Again!
• In the Works
  • Sales Tax – Publications Under Revision
  • Sales Tax – Tax Forms and Instructions Under Revision
  • Various Taxes – New and Amended Rules In Progress
• Hotel Occupancy Tax
  • Tax is Due on Short-Term Home Rentals
• Mixed Beverage Gross Receipts Tax
  • Electronic Reporting Information
• Sales Tax
  • Policy Correction Regarding Ultrasound Equipment and Section 151.338 Exemption for Environment and Conservation Services
  • The Holidays are Near!
• Recently Adopted Rules
  • State Sales and Use Tax
• Resources
  • Popular Online Resources

Read September 2012 issue

• Coin-Operated Amusement Machine Tax
  • Renewal Applications Due by November 30
• Insurance Tax
  • Maintenance Taxes on Health Maintenance Organizations
• Sales Tax
  • AirCheckTexas Program
  • Destination Texas: Tax-Free Purchases by Out-of-State Schools
• Resources
  • Popular Online Resources