Texas Tax Rule 3.334 modified to the definition of “place of business” as it applies to local sales and use tax sourcing. It would have required that sales personnel be present at a location for it to be considered a “place of business” for sales tax purposes. If the location only housed a computer server, IP address, domain name, website or software application it would not qualify. See Sales and Use Tax. This change, if allowed to take effect, would represent a novel and complex requirement for Texas businesses.
Source: SOVOS
Latest Posts in "United States"
- Maine Changes Sales Tax Timing for Leases Under New Implementation Rule
- Illinois Eliminates State Grocery Sales Tax, Allows Local 1% Tax Options
- California Extends Sales Tax Exclusion for Energy Projects Until 2028
- Washington Expands Sales Tax to IT Services, Marketing, and Online Classes
- Illinois Expands Hotel Tax to Short-Term Rental Platforms Like Airbnb Starting 2025
