TITLE 34.PUBLIC FINANCE

Part 1. COMPTROLLER OF PUBLIC ACCOUNTS

Chapter 3. TAX ADMINISTRATION

Subchapter F. MOTOR VEHICLE SALES TAX

34 TAC §3.74

The Comptroller of Public Accounts adopts an amendment to §3.74, concerning motor vehicle seller responsibility, without changes to the proposed text as published in the December 24, 1999, issue of the Texas Register (24 TexReg 11694).

This amendment implements House Bill 3211, 76th Legislature, 1999. The provision amends the Tax Code, §152.041, effective October 1, 1999, providing that a purchaser who paid tax to a selling dealer as required by law, will not again be held liable for tax if the seller failed to properly remit the tax.

No comments were received regarding adoption of the amendment.

This amendment is adopted under the Tax Code, §111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2.

The amendment implements the Tax Code, §152.041.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 28, 2000.

Special Counsel

Comptroller of Public Accounts

Effective date: April 17, 2000

Proposal publication date: December 24, 1999

For further information, please call: (512) 463-4062

Subchapter O. STATE SALES AND USE TAX

34 TAC §3.299

The Comptroller of Public Accounts adopts an amendment to §3.299, concerning newspapers, magazines, publishers, exempt writings, without changes to the proposed text as published in the December 31, 1999, issue of the Texas Register (24 TexReg 12019).

The amendment reflects changes made to the Tax Code, §151.312 by House Bill 3211, in the 76th Legislature, 1999, effective October 1, 1999. The bill updates the exemption for exempt writings to include audio tapes, videotapes, and computer disc presentations of exempt writings that are published and distributed by qualifying organizations.

No comments were received regarding adoption of the amendment.

This amendment is adopted under the Tax Code, §111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2.

The amendment implements the Tax Code, §151.312.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 29, 2000.

Special Counsel

Comptroller of Public Accounts

Effective date: April 18, 2000

Proposal publication date: December 31, 1999

For further information, please call: (512) 463-3699

34 TAC §3.344

The Comptroller of Public Accounts adopts an amendment to §3.344, concerning telecommunications services, without changes to the proposed text as published in the December 31, 1999, issue of the Texas Register (24 TexReg 12020).

The amendment adds language specifying that prepaid calling cards are not taxed as a telecommunications service, and addresses the exemption for Internet access service added by Senate Bill 441, 76th Legislature, 1999, effective October 1, 1999. New subsection (c) refers providers of telecommunications services to §3.1101 of this title (relating to Telecommunications Infrastructure Fund Assessment). New subsection (i)(2) reflects changes made by House Bill 2858, 76th Legislature, 1999, effective August 30, 1999, to the Tax Code, §322.109(b). Under this provision, the governing board of a transit authority created under the Transportation Code, Chapter 451, that has not done so by August 30, 1999, may not repeal the exemption on telecommunications services without the approval of a majority of each governing body of each municipality that created the taxing entity.

No comments were received regarding adoption of the amendment.

This amendment is adopted under the Tax Code, §111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2.

The amendment implements the Tax Code, §151.0101(a)(6).

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on March 29, 2000.

Special Counsel

Comptroller of Public Accounts

Effective date: April 18, 2000

Proposal publication date: December 31, 1999

For further information, please call: (512) 463-3699