TAX POLICY NEWS |
a monthly newsletter about Texas tax policy |
Tax Policy News is a monthly online newsletter with the latest information about Texas taxes. If you would like to be notified by e-mail when the latest issue is available, you can use our online subscription service. You can also use our subscription service to receive updates to other Comptroller's office publications and news of interest to you. For more information, see the @Your Service section of our Web site.
Tax Policy News Index - Current and Previous Years
2009
September 2009Coin-Operated Amusement Machine Tax
Franchise Tax
Insurance Tax
Sales Tax
- Court Case: Reynolds Metals Company; Rolling Stock
- Hearing Summary: Asset Transfers to Affiliated Companies
Recently Proposed Rules
- Sports and Events Trust Fund (New Chapter)
- Hotel Occupancy Tax
- State Sales and Use Tax
- Motor Fuels Tax
August 2009
Franchise Tax
Hotel Tax
Insurance Tax
Sales Tax
- Hearing Summary: Preliminary Art or Finished Art?
- Purchasing Offices: Your Place or Mine for Local Sales Tax Sourcing?
July 2009 - Legislative Update
2009 Legislative Update
- 9-1-1 Emergency Service Fee
- Cigar and Tobacco Products Tax
- Franchise Tax
- Hotel Occupancy Tax - State Tax Allocations
- Insurance Tax
- Motor Fuels Tax
- Motor Vehicle Sales and Use Tax
- Natural Gas and Crude Oil Taxes
- Sales and Use Tax - General
- Sales and Use Tax - Local Tax
- Sales and Use Tax - Local Jurisdictions Authorized
June 2009
Franchise Tax
Insurance Tax
- Texas Automobile Burglary and Theft Prevention Authority Assessment (ABTPA):
Semi-Annual Payment is Due August 1 - Volunteer Fire Department Assistance Fund Assessment: Billings Are in the Mail This Month
Mixed Beverage Gross Receipts Tax
Sales Tax
- Boats and Personal Watercraft: No Exemption When Out-of-State Buyer Takes Possession in Texas
- Camps for Children
- Hearing Summary: Restaurant Grill Vent Hoods
- School Supplies Added to Sales Tax Holiday!
May 2009
Franchise Tax
Hotel Occupancy Tax
Insurance Tax
- COBRA Subsidy under the American Recovery and Reinvestment Act (ARRA) 2009: Is the Subsidy Portion Subject to Premium Tax?
- Court Case Decision - First American Title Insurance Co. v. Combs
- Multi-State Taxation of Surplus Lines Insurance Business
Sales Tax
- Energy Star Sales Tax Holiday
- Houston Wire and Cable Company: Cable Reels are Packaging Materials
- New Sales Tax Locator Now Available!
- Store Gift Cards and Gift Certificates
- Welding Rods
Recently Adopted Rules
April 2009
Franchise Tax
Hotel Occupancy Tax
Insurance Tax
Sales Tax
- Blueprints and Reproduction Services Purchased by Architects, Engineers, Contractors and Government Entities
- "Caught in the Middle" - Contracts with Exempt Entities: Purchases of Taxable Services, Supplies and Rental Equipment by the "Middleman"
- Lab Analysis and Electrocardiograms
March 2009
Franchise Tax
- Clarification on Sales Commissions Paid to Corporations
- Desk Audit Program
- Faxing Franchise Tax Reports
- Filing Form 05-169 E-Z Computation
Insurance Tax
Motor Fuels Tax
Sales Tax
Recently Proposed Rules
Pari-Mutuel Wagering
§3.641 - Pari-Mutuel Wagering
February 2009
Franchise Tax
- Amended Reports
- An Entity's Federal Tax Treatment
- Combined Groups - Initial and Final Reports
- Passive Entities and Pass-Through Rental Income
Insurance Tax
Mixed Beverage Gross Receipts Tax
Sales Tax
- Firearms Sold by Out-of-State Dealers: Transfer Fees Charged by Texas Dealers
- Home Stagers - Clarification
- Interstate Sales
- New GSA Smart Card
- Skybox and Suite Rentals
- Tax-Free Sales: It's a New Calendar Year
Recently Proposed Rules
- Cigar and Tobacco Products Tax
§3.121 - Definitions, Imposition of Tax, Permits, and Reports
January 2009
Franchise Tax
Insurance Tax
Miscellaneous Tax
Sales Tax
- Course of Instruction vs. Sale of Instructional Materials
- Internet Sales are Subject to Sales Tax - Buying and Selling Online
- Requirements Related to Public Health
- Subcontractors in Texas? You Have Nexus
Recently Adopted Rules
- Sales Tax
§3.320 - Texas Emissions Reduction Plan Surcharge; Off-Road Heavy-Duty Diesel Equipment - Motor Vehicle Sales Tax
§3.96 - Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles
2008
December 2008General: Rules
Coin-Operated Amusement Machine Tax
Franchise Tax
Insurance Tax
Sales Tax
Recently Adopted Rules
- Franchise Tax
§3.583 Margin: Exemptions
§3.584 Margin: Reports and Payments
§3.585 Margin: Annual Report Extensions
§3.587 Margin: Total Revenue
§3.589 Margin: Compensation
§3.590 Margin: Combined Reporting
§3.592 Margin: Additional Tax
§3.594 Margin: Temporary Credit for Business Loss Carryforwards
November 2008
General: Electronic Reporting
Cigarette Tax: Cigars and Tobacco Products Tax
Franchise Tax
Insurance Tax
Sales Tax
- Attention Holiday Shoppers!
- Ready Mix Concrete Contractors — Taxability Guidance Now on STAR
- Shopping Abroad Can Mean Taxes in Texas
- There's No (Tax) Free Lunch for Employees of Exempt Organizations
Recently Proposed Rules
- Motor Vehicle Sales Tax
§3.96 — Imposition and Collection of a Surcharge on Certain Diesel Powered Motor Vehicles - Sales Tax
§3.320 — Texas Emissions Reduction Plan Surcharge; Off-Road Heavy-Duty Diesel Equipment - Franchise Tax
§3.582 Margin: Passive Entities
§3.583 Margin: Exemptions
§3.584 Margin: Reports and Payments
§3.585 Margin: Annual Report Extensions
§3.587 Margin: Total Revenue
§3.588 Margin: Cost of Goods Sold
§3.589 Margin: Compensation
§3.590 Margin: Combined Reporting
§3.592 Margin: Additional Tax
§3.594 Margin: Temporary Credit for Business Loss Carryforwards
October 2008
Hurricane Ike Disaster Related Topics
Franchise Tax
- Information Report Notices Being Mailed
- Internal Revenue Code
- Temporary Credit for Business Loss Carryforwards
Sales Tax
- Home Stagers
- Texas Emissions Reduction Plan Surcharge Expiration Date Extended on Certain Motor Vehicles and Equipment; Surcharge on Certain Leased or Rented Construction Equipment Reminder
Recently Adopted Rules
- Mixed Beverage Tax: §3.1001 - Mixed Beverage Gross Receipts Tax
- State Sales and Use Tax: §3.365 - Sales of Certain Items During a Three-day Period in Aug.
September 2008
Administrative Rules
Coin-Operated Amusement Machine Tax
Franchise Tax
Insurance Tax
Sales Tax
August 2008
Franchise Tax
Hotel Occupancy Tax
Insurance Tax
Sales Tax
- Converter Box Coupon Taxability
- Discounts, Coupons, “Free” Meals and Rebates
- Effective Date for Ending the Telecommunications Infrastructure Fund (TIF) Assessment
- Park Model Homes
- Upgrade During Plant Shut Down
Recently Adopted Rules
Recently Proposed Rules
- Mixed Beverage Tax Rule 3.1001 - Cover Charges for the Mixed Beverage Tax
- Sales Tax Rule 3.365 - Sales of Certain Items during a Three-Day Period in August
July 2008
Business Tax Advisory Committee
Franchise Tax
- Reports Filed Incorrectly as Separate Entity Reports
- Filing Extensions Correctly
- Clarification of Electronic Funds Transfer Requirements for Combined Groups
- Reminder about Computing Compensation and Cost of Goods Sold
Insurance Tax
Sales Tax
- Steel Mill Cooling Bed: Intraplant Transportation or Manufacturing Equipment?
- Motor Vehicle – Registration Triggers Taxation
June 2008
Franchise Tax
Insurance Tax
Mixed Beverage Gross Receipts Tax
Sales Tax
- Detrimental Reliance Policy Revision
- Diplomatic Tax Exemption Cards
- Direct Payment Exemption Certificates: A Reminder for Sellers of Taxable Items
- Hearing Summary: Out-of-State Airplane Purchase - Use Tax and the One-Year Presumption
Recently Adopted Rules
- Insurance Tax: 3.833-Certified Capital Companies and Certified Investor Premium Tax Credits
- Sexually Oriented Business Fee: 3.722-Sexually Oriented Business Fee
May 2008
Franchise Tax
- Electronic Funds Transfer (EFT) Requirements for Franchise Tax
- Health Care Providers/Institutions and Supplemental Insurance
- Revised Policy - Calculating the Cost of Uncompensated Care
Hotel Occupancy Tax
Insurance Tax
Motor Fuels Tax
Reminder To Distributors And Wholesalers Who Make Sales Of Ale, Beer, Wine, Cigarettes, Cigars And Tobacco Products To Texas Retailers
Sales Tax
- Catheters - Infusion versus Intravenous
- Down Mexico Way - Let Us Clarify a Few Things
- Fuel Surcharges
- Negotiating a Reduction of Sales Tax Due is Not Allowed
- Timber Exemption, Lumberjacks and Original Producers
- Manufacturing Exemptions - New Policy for Work Clothing and Food Processing
Recently Adopted Rules
- Motor Fuel Tax Rules - 3.438 Signed Statements for Purchasing Dyed Diesel Fuel Tax Free
- Motor Fuel Tax - Prior to January 1, 2004 Rules
- Sales Tax Rule - 3.291 Contractors
Recently Proposed Rules
April 2008
Franchise Tax
- Additional Time to File Texas Franchise Tax Reports
- Business Tax Advisory Committee Members Named
- Election for Cost of Goods Sold or Compensation Deduction
- Reimbursement of Landlord Expenses
Insurance Tax
Motor Vehicle Sales Tax
Sales Tax
Sexually Oriented Business Fee
Recently Proposed Rules
March 2008
Franchise Tax
Insurance Tax
- New Electronic Payment and Reporting Requirements for Premium Taxpayers
- Licensed Insurer Premium Tax - Automobile Insurance (fourth in a series of four articles)
Cigarette, Cigar, and Tobacco Products Taxes
Sales Tax
- Disaster Waivers and Statute of Limitations Calculations
- Down Mexico Way: Tax Not Due on Certain Resale and Export Transactions
- Hearing Summary: Repair of Pizza Preparation Table
STAR System
Recently Proposed Rules
February 2008
Franchise Tax
Insurance Tax
Mixed Beverage Gross Receipts Tax
Motor Vehicle Sales Tax
Sales Tax
- Security Services
- Cyber Vulnerability Testing
- Lockout Service
Recently Adopted Rules
- General Rule 3.9 - Electronic Filing of Returns and Reports, Electronic Transfer of Certain Payments by Certain Taxpayers
- State Sales and Use Tax Rule 3.341 - Sales of Governmental Publications, Records, or Documents
- State Sales and Use Tax Rule 3.368 - Certified Public Accountant (CPA) Audit Program
Recently Proposed Rules
January 2008
Crude Oil and Natural Gas Production Tax
Franchise Tax
- Beginning Inventory: Rule 3.588 to be Amended
- Tiered Partnerships - Update
- 2008 Franchise Tax Reports
Insurance Tax
- Allocation of Premiums on Company-Owned Life Insurance Products
- Licensed Insurer Premium Tax - Property and Casualty (Second of a series of four articles)
Sales Tax
- Converter Box Coupon Taxability
- Reporting By Wholesalers and Distributors of Alcohol and Tobacco Sales to Retailers
- Sales and Use Tax on Lost, Stolen or Destroyed Items
- Taxability of Landman Services
- Third Party Consultants for Local Jurisdictions
Recently Proposed Rules
- 3.722 - Sexually Oriented Business Fee
- 3.9 - Electronic Filing of Returns and Reports, Electronic Transfer of Certain Payments by Certain Taxpayers
2007
December 2007Franchise Tax
- Tiered Partnerships - Tax Treatment under the Revised Franchise Tax
- Revised Franchise Tax Rules Are Now Adopted
Insurance Tax
Sales Tax
- Power Washing and Cleaning Services on Certain Improvements to Realty
- Reporting By Wholesalers and Distributors of Alcohol and Tobacco Sales to Retailers
Sexually Oriented Business Fee
STAR Update
Recently Adopted Rules
Recently Proposed Rules
November 2007
Franchise Tax
- Exemptions and the Revised Franchise Tax
- General Partnership Notification
- Temporary Credits for Combined Groups
Insurance Tax
Mixed Beverage Gross Receipts Tax
Sales Tax
- Allocation of Local Sales and Use Tax
- Audio Visual Equipment Used by Hotels
- Defining Scheduled and Periodic Maintenance during a Plant Turnaround
- Internet Tax Freedom Act Update
- The Occasional Sale Exemption - A Reminder to Sellers and Purchasers
Recently Proposed Rules
Recently Adopted Rules
- Cigar and Tobacco Products Tax
- Cigarette Tax
- Crude Oil Production Tax
- General Rules
- Insurance Tax
- Motor Fuel Tax
- Petroleum Product Delivery Fee
- State Sales and Use Tax
October 2007
Coin-Operated Amusement Machine Tax
Franchise Tax
- 2008 Annual Report Extensions under the Revised Franchise Tax
- Home Interiors Refund Claims
- Free Presentations on the New Margin Calculation
Insurance Tax
Sales Tax
Severance Taxes
Recently Proposed Rules
- Cigar and Tobacco Products Tax
- Cigarette Tax
- Crude Oil Production Tax
- General Rules
- Insurance Tax
- Motor Fuel Tax
- State Sales and Use Tax
Recently Adopted Rules
September 2007
Cigarettes, Cigars and Tobacco Products Taxes
Franchise Tax
Insurance Tax
Motor Vehicle Sales Tax
Sales Tax
Recently Proposed Rules
August 2007
Franchise Tax
Hotel Occupancy Tax
Insurance Tax
Sales Tax
- Water: Plain or Flavored Affects its Taxability
- Effective Date for Ending the Telecommunications Infrastructure Fund (TIF) Assessment
- Direct Sales Organizations and Their Independent Consultants
Tobacco Tax
Recently Proposed Rules
July 2007 - Legislative Update
- General Provisions (All Taxes)
- Cigarette Tax & the Cigars and Tobacco Products Tax
- Fireworks Tax
- Franchise Tax
- Hotel Tax - City Funding Program Changes
- Hotel Tax - Counties Authorized to Collect Hotel Tax
- Hotel Tax - State Allocations
- Insurance Premium, Maintenance & Retaliatory Taxes
- Miscellaneous Gross Receipts Tax
- Motor Fuels Taxes
- Motor Vehicle Sales & Use Tax
- Natural Gas and Crude Oil Taxes
- Petroleum Products Delivery Fee
- Radioactive Substances Fee
- Sales & Use Tax - General
- Sales & Use Tax - Local Jurisdictions Authorized
- Sales & Use Tax - New Local Tax Collection Requirements
- Sexually-Oriented Businesses Fee
June 2007
Battery Sales Fee
Franchise Tax
Insurance Tax
Sales Tax
- Traveling Salespersons, Itinerant Vendors and Temporary Places of Business
- Resale and Exemption Certificates: Good Faith Acceptance and Proper Completion
State Tax Automated Research System
May 2007
Cigarette Excise Tax
Franchise Tax
Insurance Tax
Sales Tax
- Aircraft Purchases are under Review by the Audit Division
- Distinguishing Between an Exempt Organization as the Seller and the Agent for the Seller during Fundraising Sales
- Manufacturer or Contractor: Sales Tax and Exemption Provisions
April 2007
Franchise Tax
Insurance Tax
Motor Fuels Tax
- Reminder: Lists of Fuels Tax Licenses and Signed Statement Registration Numbers Are Available Online
Motor Vehicle Tax
Sales Tax
- Calling Home: Prepaid Calling Cards and Prepaid Cell Phones
- Answer That Ringing Phone: Taxability of Downloaded Items to Cell Phones
March 2007
Franchise Tax
Insurance Tax
Local Hotel Tax
Sales Tax
Recently Proposed Rules
February 2007
Automotive Oil Sales Fee
Franchise Tax
Insurance Tax
Sales Tax
- Items Printed Out of State for Texas Use
- Off-Road, Heavy-Duty Diesel Equipment
- Strategic Partnerships and Local Tax
- Mowing the Lawn - a Seasonal Reminder
- The Proof is in the Package - Internet Purchases and Exports
January 2007
Franchise Tax
Insurance Tax
Mixed Beverage Gross Receipts Tax
Sales Tax
- Sales of Tangible Personal Property at Auction for Delivery to Out-of-State Purchasers
- Application of the Sale for Resale Exemption to Materials Used to Sell Natural Gas
Issues From Previous Years
2006 [ December | November | October | September | August | July |June | May | April |March | February | January ]
2005 [ November | October | September | July | June | May | April | March | February | January ]
2004 [ December | November | October | September | August | July |June | May | April |March | February | January ]
2003 [ December | November | October | September | August | July | June | May | April | March | February | January ]
2002 [ December | November | October | September | August | July | June | May | April | March | February | January ]
2001 [ December | November | October | September | August | July | June | May | April | March | February | January ]
2000 [ December | November | October | September | August | July | June | May ]
1999 [ July ]
1998 [ December | November | October | September | August | July | June | May | April | March | February | January ]
1997 [ December | November | October | September | August | July | June | May | April | March | February | January ]
1996 [ December | November | October | September | August | July | June | May | April | March | February | January ]
1995 [ December | November | October | September | August | July | June | May | April | March | February | January ]
1994 [ December | November | October | September | August | July | June | May | April | March | February | January ]