Texas Sales Tax

Vehicle repossession and title transfers Texas sales tax audit What happens when a buy-here-pay-here car dealership does not transfer the title within the 60-day period and the vehicle gets repossessed for nonpayment? Motor vehicle sales tax is due on each retail sale of a vehicle even if the vehicle was…

Texas designated doctor exams ordered by the Texas Department of Insurance sales tax Texas Comptroller of Public Accounts ruled that charges for designated doctor exams ordered by the Texas Department of Insurance, Division of Workers' Compensation (DWC), are taxable insurance services. The DWC orders exams to evaluate an injured employee's…

Texas Department of Insurance designated doctor examinations sales tax The Texas Comptroller of Public Accounts ruled that charges for designated doctor exams ordered by the Texas Department of Insurance, Division of Workers' Compensation (DWC), are taxable insurance services. The DWC orders exams to evaluate an injured employee's medical condition and to…

Texas sales taxation of payment card management programs The Texas Comptroller of Public Accounts has provided guidance on the sales and use taxability of payment card management programs. The taxpayer offers customers, such as food delivery services, the ability to manage and customize debit and prepaid cards used in their…

Texas Sales Exemption denied export packer that failed to provide required documentation The Texas Comptroller of Public Accounts ruled that purchases of packing supplies by a taxpayer that exported products outside the United States on behalf of its customers, and shipped other products intrastate via rail cars, were not exempt…

Texas sales tax audit cloud-based educational service The Texas Comptroller of Public Accounts ruled that a cloud-based software program used by nursing and other professional healthcare students during assigned courses at accredited universities and colleges is an educational service and is not subject to tax. The program is accessed via…

The Texas Comptroller of Public Accounts has provided guidance on the sales and use taxability of payment card management programs. The taxpayer offers customers, such as food delivery services, the ability to manage and customize debit and prepaid cards used in their businesses. In Texas, “data processing” services are taxable…

Texas Franchise Tax Texas franchise tax treatment of commercial printing activities The Texas Comptroller of Public Accounts has clarified its policy on the Texas franchise tax treatment of commercial printing activities. Printers own and produce goods when they custom manufacture and sell tangible personal property to their customers. Cost of…

Texas sales Taxes Personal liability of corporate officers and convenience store manager The Texas Court of Appeals has ruled that a manager of a convenience store was personally liable for the store's delinquent sales and use taxes, and engaged in a fraudulent scheme to evade payment of the taxes. In…

Texas Sales Tax Insolvency settlement Attorney – for contested sales tax cases The comptroller may settle a claim for a tax, penalty, or interest; only if the taxpayer proved by a 51% chance that: (1) Collection of the total amount due would make the taxpayer insolvent and the taxpayer has…