Delayed Effective Date and Guidance on Phase-in Period for Dividend Equivalent Regs
What the Increased Standard Deduction May Do to Your Billable Hours

Comptroller’s Ruling on Sales and Use Tax Obligation

The Texas Comptroller, in a Private Letter Ruling (2017010116), ruled that an out-of-state retailer had substantial presence in Texas by sending clothing to potential customers with a seven-day “try-on” period. The customers did not purchase the merchandise before shipment and could return the clothing without purchase. The Comptroller based its decision on the fact that the retailer continued to own the clothing while in Texas – effectively saying that the taxpayer had inventory in Texas.

https://star.comptroller.texas.gov/view/201808011L?q1=2017010116%20%20%20

Comments

Verify your Comment

Previewing your Comment

This is only a preview. Your comment has not yet been posted.

Working...
Your comment could not be posted. Error type:
Your comment has been saved. Comments are moderated and will not appear until approved by the author. Post another comment

The letters and numbers you entered did not match the image. Please try again.

As a final step before posting your comment, enter the letters and numbers you see in the image below. This prevents automated programs from posting comments.

Having trouble reading this image? View an alternate.

Working...

Post a comment

Comments are moderated, and will not appear until the author has approved them.

Your Information

(Name is required. Email address will not be displayed with the comment.)