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ENexus Thresholds As Of February 21, 2019 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading ENexus Thresholds February 21, 2019
Watch our interview with Glenn Hegar, Texas comptroller of public accounts, moderated by Texas Tribune co-founder and CEO Evan Smith. Hegar, who was elected comptroller in 2014 and re-elected in 2018, serves as Texas’ treasurer, check writer, tax collector, procurement Continue reading Texas – Watch: A Conversation With Comptroller Glenn Hegar
As part of our Wayfair implementation, amendments to Rule 3.286, concerning seller’s and purchaser’s responsibilities, will be effective Jan. 1, 2019. The amendments establish a safe harbor for remote sellers whose Texas revenues are below $500,000 from sales of tangible personal Continue reading Texas – January 2019 Tax Policy News Issue Provides Wayfair Rule Updates
December 2018 Part 3 – Pipe Works: Understanding New Construction vs. Repair, Remodeling and Restoration for Pipelines In this month’s issue, we are concluding the contractor series with a look at the tax treatment for pipeline construction. This article summarizes Continue reading Texas – Comptroller’s Office Releases A Four Part Series On Contractors And Related Services (Part 3)
Online retailing is hardly cutting-edge anymore. In fact, it’s been cutting out traditional brick-and-mortar stores for some time when it’s not just taking them over the way Amazon absorbed Whole Foods. But the state of Texas still isn’t getting its Continue reading Texas – To Be Fair, Texas Needs To Collect Every Penny Of Online Sales Tax It Can
The Texas Comptroller’s office has created a new webpage dedicated to the Wayfair decision and it’s tax requirements. The Texas Tax Responsibilities And Resources for Sellers After Wayfair webpage provides information and resources for Texas-based sellers engaged in business, remote sellers Continue reading Texas – Tax Responsibilities And Resources For Sellers After Wayfair
Certain nonprofit and government organizations are eligible for exemption from paying Texas taxes on their purchases. Nonprofit organizations must apply for exemption with the Comptroller’s office and receive exempt status before making tax-free purchases. Federal and Texas government entities are automatically exempt from applicable Continue reading Texas – Nonprofit and Exempt Organizations Purchases and Sales Publication 96-122 October 2018
This article will provide guidance on the exemption for incorporated materials used in performing real property improvements for a governmental entity or qualified religious, educational and public service nonprofit organization. Buying Incorporated Materials Certain incorporated materials can be purchased tax free when performing Continue reading Texas – Qualifying Exempt Organizations and Real Property Improvements: Understanding When Incorporated Materials Can Be Purchased Tax Free
September 2018 In this month’s issue, we continue our series that takes a close look at the sales tax treatment for specific contractors, repairmen and other service providers. Part 2 – Breaking Down Demolition Services Demolition involves tearing down buildings Continue reading Texas – Comptroller’s Office Releases A Four Part Series On Contractor’s And Related Services (Part 2)
Enexus Status of Non-Streamlined States As of September 25, 2018 Ref No. State Sales Tax Status State Enforcement Date 1 Non-Streamline AZ Pending Legislature 2 Non-Streamline CA Pending 3 Non-Streamline DC No Information 4 Non-Streamline FL No Information 5 Non-Streamline Continue reading Mulitstate – Non-Streamlined States that are still pending Wayfair v. South Dakota