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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Tax Policy News

Index

The Comptroller's office publishes this online newsletter to keep you informed about Texas taxes. Tax Policy News provides general information on the subjects covered and is not a substitute for legal advice.

Many previous issues of Tax Policy News are no longer provided online since they may contain information that has been superseded or conflicts with current tax law. Articles from these issues that reflect policy for various taxes are still available on our State Tax Automated Research (STAR) System.

2017

August

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
July

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
June

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?
May

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?
April

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?
December 2016/January 2017

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?

2016

November

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?
October

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?
September

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?
July

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?
June

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?
April

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?
February/March

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?
January

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?

2015

November

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?
October

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?
September

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?
July

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?
June

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?
May

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?
April

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?
March

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?
February

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?
January

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?

2014

November

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?
October

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?
September

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?
August

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?
July

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?
June

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?
May

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?
April

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?
March

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?

2013

October

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?
September

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
July

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?
May

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?
April

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
March

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
February

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
January

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

2012

December

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
November

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
October

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
September

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

HB855 Browser Statement

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.

We support: