Comptroller of Public Accounts proposes amendments to 3.285, concerning resale certificate; sales for resale

Comptroller Proposed Legislation: relating to the application of the sales and use tax to certain property and services.

Comptroller Proposed Legislation: relating to the definition of “passive entity” for the franchise tax.

Comptroller Proposed Legislation: relating to the definition of “production” in the cost of goods sold deduction for the franchise tax.

Comptroller Proposed Legislation: Relating to apportionment of certain sales of loans and securities for the franchise tax