PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
SUBCHAPTER NN. FIREWORKS TAX
The Comptroller of Public Accounts adopts an amendment to §3.1281, concerning fireworks tax, without changes to the proposed text as published in the May 16, 2008, issue of the Texas Register (33 TexReg 3894).
The amendment implements House Bill 539, 80th Legislature, 2007, which changed Occupations Code, §2154.202, to include a period beginning May 1 and ending at midnight on May 5 as a period during which a retail fireworks permit holder is authorized to sell fireworks to the public if the fireworks are sold at a location that is not more than 100 miles from the Texas-Mexico border in a county in which the commissioners court has approved the sale of fireworks during that period. The definition of "sales tax" has been added to subsection (a) of the rule. The list of items that are excluded from the fireworks tax base has been moved from subsection (b) and combined with the exemption information under subsection (d). The caption for subsection (d) has been changed to reflect that reorganization. The payment provisions in subsection (e) have been reorganized under subsections (f) - (h). Due date information has been moved to subsection (f) and expanded to provide a due date of August 20 for remittance of fireworks tax collected during the new May 1 - May 5 sales period; the original effective date for the fireworks tax has been deleted from the subsection. Information regarding prepayment and timely filing discounts is found under new subsection (g); and late payment penalty and interest is covered under new subsection (h).
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §111.002 and §111.0022, which provide 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, and taxes, fees, or other charges which the comptroller administers under other law.
The amendment implements Tax Code, Chapter 161, and Occupations Code, §2154.202(g)(3).
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 24, 2008.
TRD-200803304
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: July 14, 2008
Proposal publication date: May 16, 2008
For further information, please call: (512) 475-0387