Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter N. COUNTY SALES AND USE TAX
34 TAC §3.253
The Comptroller of Public Accounts adopts an amendment to §3.253,
concerning county use tax, without changes to the proposed text as published
in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12016).
This section is being amended to conform with §3.286 of this title
(relating to Seller's and Purchaser's Responsibilities). The amendment to
subsection (a) deletes all definitions of "engaged in business" and replaces
those definitions with definitions requiring a "physical presence" in the
county. The amendment states current policy on the length of time a seller
located outside a county is obligated to collect county use tax after the
seller ceases to have a physical presence in the county but continues to make
sales into the county from a location outside the county.
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 Tax Code, Chapter 323.
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 June 30, 2000.
TRD-200004577
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: July 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
34 TAC §3.310
The Comptroller of Public Accounts adopts an amendment to §3.310,
concerning laundry, cleaning, and garment services, without changes to the
proposed text as published in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12018).
The amendment reflects changes made to the Tax Code, §151.350 by House
Bill 3211, 76th Legislature, 1999, effective October 1, 1999. The bill clarifies
that the exemption to restore real or tangible personal property within a
disaster area includes labor to repair, treat, or apply protective chemicals
to an item.
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, §151.350.
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 June 29, 2000.
TRD-200004529
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: July 19, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
Subchapter O. STATE SALES AND USE TAX
Subchapter P. MUNICIPAL SALES AND USE TAX