TTARA Spring Luncheons to be Rescheduled Due to the current circumstances surrounding COVID-19, the TTARA luncheons previously scheduled in April for Dallas and Houston will be rescheduled for a date in the fall, most likely in September. We will automatically carry your registration over to the new dates when we have them. If, however, you would…

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…

The first meeting of the Property Tax Administration Advisory Board, created under SB 2, was held on Thursday February 13th. Under Tax Code Sec. 5.01, the board is to advise the Comptroller about state oversight of appraisal districts and is required to make recommendations on the effectiveness and efficiency of the property tax system, best…

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…

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…