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"
- New York ALJ Rules Telecom’s FUSF Fees in Bundled Services Subject to Sales Tax
- Texas Ruling: Telehealth Services Not Taxable as Data Processing or Information Services
- Wisconsin Bulletin Clarifies Tariffs as Part of Taxable Sales and Purchase Prices
- Arkansas Rules Online Platforms Must Collect Sales Tax for Both Virtual and In-Person Events
- Florida Repeals Business Rent Tax Effective October 1, 2025: New Guidance Issued
