Texas Car Dealership Form 8300 Reporting Requirements
Vehicle Purchase and Additional Transactions If a customer buys a vehicle for $9,000 in cash and later spends $1,500 on repairs, accessories, or customization within 12 months, Form 8300 is not required unless the dealership knew or should have known these were related transactions (e.g., the $1,500 purchase was a condition of the vehicle sale). […]
The Test to Determine if a Data Processing Service is Ancillary to a Nontaxable Service
Overview The test to determine if a data processing service is “ancillary” to a nontaxable service does not rest on the essence of the transaction test. That test focuses on uncovering the ultimate objective of the buyer—what Combs v. Chevron, Inc., 319 S.W.3d 836, 843 (Tex. App.–Austin 2010, pet. denied) refers to as the “underlying […]