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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.


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