Texas – New and Amended Rules in Progress

SALT Report 3092 – The Texas Comptroller announced that the State is in the process of updating many of their tax rules and drafting three new sales and use tax rules.  Updates to the rule making process will be available in the November issue of Tax Policy News. However, rule drafts will be available as proposals in the Secretary of State’s Texas Register.

New sales and use tax rules that are being drafted:

Rule 3.334 concerning local sales and use tax

Rule 3.340 concerning qualified research

Rule 3.345 concerning the annual refund program for providers of cable television, Internet access and telecommunications services

Existing rules that are being updated:

Rule 3.284 – Drugs, Medicines, Medical Equipment, and Devices

Rule 3.295 – Natural Gas and Electricity

Rule 3.299 – Newspapers, Magazines, Publishers, Exempt Writings

Rule 3.313 – Cable Television Service

Rule 3.357 – Nonresidential Real Property Repair, Remodeling, and Restoration; Real Property Maintenance

Rule 3.430 – Records Required, Information Required

Rule 3.431 – Refund of Gasoline and Diesel Fuel Tax to Transit Company

Rule 3.432 – Refunds on Gasoline and Diesel Fuel Tax

Rule 3.433 – Incidental Highway Travel

Rule 3.434 – Liquefied Gas Tax Decal

Rule 3.436 – Liquefied Gas Dealer Licenses

Rule 3.442 – Bad Debts or Accelerated Credit for Non-payment of Taxes

Rule 3.447 – Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers

Rule 3.448 – Transportation Services for Texas Public School Districts

For Further Information

Texas Comptroller of Public Accounts – Tax Policy News