Sales Taxing Compressors The Comptroller’s policy concerning the sales taxation of oil and gas field compressors continues to be a troublesome issue, especially the methodology for making a divergent use determination as to the portion used for the exempt purpose of powering, supplying, supporting or controlling production equipment as opposed to the nonexempt purpose of…

 Agenda: Dates of Interest Budget and Fiscal Review Franchise Tax School Finance Property Tax Sales Tax

Local Sales Tax Rule 3.334 Hearing At the request of a number of cities, the Comptroller held a public hearing yesterday for testimony on the proposed rewrite of administrative rule 3.334 concerning local sales taxes as published in the January 3 Texas Register. The proposed rule would change the method for sourcing local sales taxes on sales…

Concerning proposed amended rule 34 TAC 3.334. local sales and use taxes

The Comptroller’s Office published proposed revisions to Rule 3.334, Local Sales and Use Tax, in the January 3 rd edition of the Texas Register. The proposed changes implement recently passed legislation, but also modify the sourcing of the local sales tax. These changes could result in a substantial reassignment of sales tax across local jurisdictions. The agency…