September 6, 2018 Comptroller Circulates Draft “ Wayfair ” Rule In response to the U. S. Supreme Court’s South Dakota v. Wayfair decision overturning its five-decade-old stance that a seller must have an in-state physical presence before being required to collect use tax, a proposed draft revision of Rule §3.286 concerning seller’s and purchaser’s responsibilities is being circulated to the Comptroller’s…

August 21, 2018 In this issue Comptroller Mulls Wayfair Implementation Expanded Interpretation of Optional Homestead Exemption Could Increase Business Property Taxes Comptroller Mulls Wayfair Implementation Yesterday the Comptroller’s Office held a combined meeting of his Business Advisory Group (BAG) and his Tax Advisory Group (TAG) to discuss the agency’s plans in response to the U.S. Supreme Court’s…

Relating to establishing certain facilitators of sale, lease, or rental transactions as retailers engaged in business in this state for purposes of collection of the use tax.

Relating to the administration and collection of the state use tax as applied to certain persons engaged in business in this state; requiring a permit; creating an offense.

Relating to the sales and use tax exemption for certain amusement services.