The Comptroller's office publishes this online newsletter to keep you informed about Texas taxes and what is happening in the Tax Policy Division. Tax Policy News provides general information and is not a substitute for legal or other professional advice.
Governor Abbott has declared a state of disaster in many of our Texas counties. A complete list of affected counties is available on the Governor's website.
In addition, Texas Comptroller Glenn Hegar announced on May 15 that businesses affected by the recent severe weather in these counties can postpone filing and paying state taxes. Businesses needing additional time to file or pay can call our office at 1-800-252-5555 to request a 90-day extension.
Our office also provides a variety of resources to help affected persons recover from man-made and natural disasters.
In a letter dated May 21, 2015, the Comptroller announced to taxpayers and their representatives improvements relating to Comptroller's Decisions (CDs) intended to enhance transparency and improve customer service. Starting in June, all CDs will be placed on the STAR system, indexed at a minimum by tax type. This includes CDs that are still accessible but that were not previously added to the system in prior years. New decisions will attach and incorporate the Proposal for Decision (PFD) as drafted by the Administrative Law Judges and changes to any PFD will be identified by a "strike-through" format.
The Monthly Updates Search Form defaults to the current month and "All Taxes." Use the pull-down menu to choose a different month or a particular tax. Selecting "All Taxes" brings up the documents organized by tax type.
This year's annual sales tax holiday begins at 12:01 a.m. on Friday, Aug. 7 and ends at midnight on Sunday, Aug. 9. During this three-day period, Texas shoppers get a break from state and local sales taxes on purchases of school supplies, clothing and most backpacks priced under $100.
Members of the Tax Policy Division often receive requests to discuss taxability issues with interested organizations, or to provide articles about tax issues for industry publications.
Recently, we conducted a sales and use tax presentation to the Associated Plumbing-Heating-Cooling Contractors of Texas in Buda, Texas, about contractors' tax responsibilities.
Information about proposed rules is available from the Texas Secretary of State.
The Comptroller proposed amendments to the following rule for public comment through the Texas Register on May 15, 2015. The comment period ends June 28, 2015.
Rule 3.96 – Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles
The following rule adoption was filed with the Secretary of State on May 13, 2015. The rule will become effective on June 2, 2015.
Rule 3.430 – Records Required, Information Required
The following rule was filed for adoption with the Secretary of State on May 14, 2015. The rule will become effective on June 3, 2015.
Rule 3.286 – Seller's and Purchaser's Responsibilities, including Nexus, Permits, Returns and Reporting Periods, and Collection and Exemption Rules
The Comptroller proposed the withdrawal of proposed amendments to the following rules on April 4, 2015, for publication in the May 15, 2015, issue of the Texas Register. The original proposals were published in the Oct. 31, 2014, issue of the Texas Register.
Rule 3.280, Aircraft
Rule 3.285 REPEAL, Resale Certificate; Sales for Resale
Rule 3.285, Resale Certificate; Sales for Resale
Rule 3.292, Repair, Remodeling, Maintenance, and Restoration of Tangible Personal Property
Rule 3.297 REPEAL, Carriers
Rule 3.297, Carriers, Commercial Vessels, Locomotives and Rolling Stock, and Motor Vehicles