Texas generally sources revenue from services to the location where the service was performed.
On March 25, 2022, the Texas Supreme Court rejected the “receipt producing, end-product act” test as a factor in determining the location of where a service is performed for apportionment sourcing purposes. On November 10, 2022, the Texas Court of Appeals, on remand, determined that the taxpayer’s cost-of-performance methodology was acceptable in determining the fair value of services performed in Texas.
Source PwC
Latest Posts in "United States"
- U.S. Court of International Trade orders liquidation and reliquidation of certain entries without IEEPA duties
- US Sales Tax Holidays 2026: Dates, States, and Eligible Purchases Explained
- Sales Tax Vendor Discounts by State: Save Money for Early or On-Time Payments
- US Sales Tax Compliance: Essential Guide for Marketplace Facilitators and Remote Sellers
- After US Supreme Court Ruling: New Tariffs, Exemptions, and US-EU Trade Reactions
