Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter F. MOTOR VEHICLE SALES TAX
34 TAC §3.72
The Comptroller of Public Accounts adopts an amendment to §3.72,
concerning motor vehicle farm machines, timber machines, and trailers, without
changes to the proposed text as published in the December 31, 2000, issue
of the
Texas Register
(24 TexReg 12014).
Senate Bill 977, 76th Legislature, 1999, amends Tax Code, §152.091,
effective October 1, 2001, providing for an exemption from motor vehicle sales
and use tax on the purchase, use, or rental of a machine or a trailer used
in timber operations.
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, §152.091.
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 May 31, 2000.
TRD-200003845
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-4062
34 TAC §3.252
The Comptroller of Public Accounts adopts an amendment to §3.252,
concerning collection and allocation of county tax, with changes to the proposed
text as published in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12015).
This section is being amended to reflect changes to the Tax Code, §151.326,
enacted by the 76th Legislature, 1999, providing for exemptions on sales of
certain clothing and footwear and providing an option for local taxing jurisdictions
to repeal the local tax exemptions on or after January 1, 2000.
Changes have been made to subsection (j)(1) of the proposed rule to replace
the term "ordinance" with the term "order." Local Government Code, Subtitle
B, authorizes counties to adopt orders rather than ordinances.
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, §151.326.
§3.252.Collection and Allocation of County Tax.
(a)
Definitions. The following words and terms, when used in
this section, shall have the following meanings, unless the context clearly
indicates otherwise.
(1)
Itinerant vendor--A retailer who does not operate any "place
of business" as defined in this section.
(2)
Place of business--An established outlet, office,
or location operated by a retailer, the retailer's agent, or the retailer's
employee for the purpose of receiving orders for taxable items. The term includes
any location at which three or more orders are received by a retailer in a
calendar year. A location such as a warehouse, storage yard, or manufacturing
plant is not a "place of business" unless at least three orders for taxable
items are received by the retailer during a calendar year.
(3)
Special purpose taxes--Local sales and use taxes governed
by the provisions of the Tax Code, Chapter 323, which are imposed for use
by special districts or for providing specific services such as health services
or emergency services.
(4)
Taxing county--Any county in Texas that has adopted
the local sales and use tax imposed by the Tax Code, Chapter 323.
(b)
Allocating county sales tax when taxable items are picked
up, delivered, or shipped from a Texas retailer's place of business inside
a taxing county.
(1)
One place of business. If a retailer has only one place
of business and the place of business is in a taxing county, all sales, leases,
and rentals by the retailer are subject to county sales tax based upon the
location of the place of business. See the exceptions in subsections (e) and
(g) of this section.
(2)
Multiple places of business. If a retailer has more
than one place of business in this state, county sales tax is due and is allocated
to the county in which the retailer's place of business is located:
(A)
where the customer takes possession of the item sold, leased,
or rented; or
(B)
from which the item is shipped or delivered.
(c)
Allocating county sales tax when delivery or shipment is
from a location in Texas other than the retailer's place of business.
(1)
If an order is received at the place of business of a Texas
retailer, but delivery or shipment is made from a location within the state
other than the retailer's place of business, county sales tax is due and is
allocated to the county where the order was received.
(2)
If an order is received by a traveling salesperson,
and delivery or shipment is made from a location within the state which is
not a place of business of the Texas retailer, county sales tax is due and
is allocated to the county where the retailer's place of business is located
from which the salesperson operates.
(d)
Allocating county sales tax when an order is placed with
a supplier located outside Texas.
(1)
If an order is initially received at a retailer's place
of business outside the state, but delivery or shipment is made from a location
within the state other than a place of business of the retailer, county sales
or use tax is due and is allocated to the county where delivery is made or
possession is taken by the purchaser.
(2)
If an order is received by a salesperson assigned
to a place of business located outside Texas and delivery or shipment is made
from a location within the state other than a place of business of that retailer,
county sales tax is due and is allocated to the county where delivery is made
or possession is taken by the purchaser.
(e)
Drop shipment by suppliers receiving orders. If a purchaser
places an order directly with a retailer's supplier, and the taxable items
are shipped or delivered directly to the purchaser by the supplier, county
sales tax is due and is allocated to the county where delivery is made or
possession is taken by the purchaser.
(f)
Itinerant vendor. If a retailer is an itinerant vendor,
county sales tax is due and is allocated to the county where delivery is made
or possession is taken by the purchaser.
(g)
Shipments from outside a taxing county or outside Texas.
Notwithstanding any of the foregoing provisions, if a retailer makes deliveries
of taxable items from a location not in a taxing county or from outside the
state to a Texas purchaser, the county use tax is applicable. See §3.253
of this title (relating to County Use Tax).
(h)
Gas and electricity. County sales tax is due on the sales
of natural gas and electricity for taxable use and is allocated to the county
into which delivery is made to the consumer. County sales tax is not due on
the residential use of natural gas and electricity.
(i)
Telecommunications. If a county imposes county tax on telecommunications
services, county sales tax is due on the sale of intrastate telecommunications
services and is allocated to the county in which the telephone or other telecommunications
device from which the call or other transmission originates, unless the point
of origin cannot be determined. If the point of origin cannot be determined,
county sales tax is allocated to the county where the address to which the
call is billed is located. No county tax is due on interstate telecommunications
services.
(j)
Clothing and footwear exemption. Sales of certain articles
of clothing and footwear are exempt beginning at 12:01 a.m. on the first Friday
in August and ending 72 hours later at 12:00 midnight on the following Sunday
in August. See §3.365 of this title (relating to Sales of Clothing and
Footwear During a Three-day Period in August).
(1)
On or after January 1, 2000, the commissioners court of
a county may adopt by a majority vote of the governing body an order repealing
the exemption for sales of certain clothing and footwear. The commissioner
court must hold a public hearing on such order before voting on the order.
The county judge must forward to the comptroller by United States registered
or certified mail a copy of the order. Upon receipt by the comptroller of
notification and after the lapse of one whole calendar quarter after receipt
of such notice, clothing and footwear will not be exempt from county tax during
the three-day holiday.
(2)
The commissioners court of a county may reinstate
the exemption in the same manner in which the exemption was repealed.
(k)
Amusement, garbage, and cable television services. County
sales tax is due on the sale of amusement, garbage, and cable television service
and is allocated to the county where the service is delivered to the consumer.
(l)
Local sales and use taxes for special purposes. Special
purpose taxes are collected and allocated in the same manner as county sales
and use taxes. Unless specifically provided for in the enacting statute, the
combined total of all local taxes may not exceed 2.0%.
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 May 31, 2000.
TRD-200003868
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
34 TAC §3.322
The Comptroller of Public Accounts adopts an amendment to §3.322,
concerning exempt organizations, without changes to the proposed text as published
in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12019).
This amendment reflects changes to the Tax Code, §151.310, enacted
by the 76th Legislature, 1999, allowing for tax-free sales by certain organizations
of items selling for over $5,000. Subsections (b)(8) and (b)(9) are revised
to update statutory references which were changed as a result of the enactment
of the Utilities Code. A new subsection (b)(10) is added to address the exemption
for certain committees in cities competing as host cities for the Olympic
Games. Subsection (c)(7) is amended to reflect the repeal of Tax Code, §151.3131,
regarding the Texas Hospital Financing Council; subsection (g)(2) is amended
to provide an exemption for the sale of items over $5000.
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, §151.310.
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 May 31, 2000.
TRD-200003869
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
34 TAC §3.323
The Comptroller of Public Accounts adopts an amendment to §3.323,
concerning imports and exports, without changes to the proposed text as published
in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12020).
The amendment expands subsections (e)(1) and (2) regarding refunds. The
change to subsection (e)(1) applies only when a custom broker certifies an
export to The United Mexican States. The change reflects the requirement in
House Bill 2406, 76th Legislature, 1999, that retailers in counties bordering
The United Mexican States wait 24 hours from the time of export shown on a
Licensed Customs Brokers Export Certification prior to refunding the tax.
Retailers in counties not bordering The United Mexican States must wait seven
days from the date the Licensed Customs Brokers Export Certification is issued.
The change to subsection (e)(2) reflects the requirement in House Bill
2406 that retailers that make undocumented or improperly documented refunds
or that refund tax prior to a waiting period required under subsection (e)(2)
are liable for the tax refunded plus interest.
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, §151.307.
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 May 31, 2000.
TRD-200003870
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
34 TAC §3.360
The Comptroller of Public Accounts adopts an amendment to §3.360,
concerning customs brokers, without changes to the proposed text as published
in the December 31, 1999, issue of the
Texas Register
(24 TexReg 12022).
The amendment refers retailers receiving requests for refund based on licensed
custom brokers export certifications to §3.323(e) of this title (relating
to Imports and Exports) for information regarding refunds.
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, §151.307.
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 May 31, 2000.
TRD-200003871
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
34 TAC §3.372
The Comptroller of Public Accounts adopts an amendment to §3.372,
concerning adopting, increasing, decreasing, or abolishing city tax, without
changes to the proposed text as published in the December 31, 1999, issue
of the Texas Register (24 TexReg 12022).
This amendment reflects changes to the Tax Code, Chapter 151, made by the
76th Legislature, 1999, providing for exemptions on sales of certain clothing
and footwear and providing an option for local taxing jurisdictions to repeal
the local tax exemptions on or after January 1, 2000.
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, §151.326.
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 May 31, 2000.
TRD-200003872
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: June 20, 2000
Proposal publication date: December 31, 1999
For further information, please call: (512) 463-3699
Subchapter N. COUNTY SALES AND USE TAX
Subchapter O. STATE SALES AND USE TAX
Subchapter P. MUNICIPAL SALES AND USE TAX
Subchapter R. TRANSIT SALES AND USE TAX