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Hotel Consumables Tax Exempt

If you are a hotel that provides soap, shampoo, conditioner, mouthwash, shower caps, pens, notepads, and other similar non-reusable, consumable items (“hotel consumables”), you are in luck! As you are likely aware, the Texas Comptroller of Public Accounts (“Comptroller”) has long held that hotel consumables placed in rooms for use by hotel guests are subject.

Garage Sales and the Occasional Sale Exemption

In general, sales tax applies to the sale of taxable items in Texas regardless of the price of the item, or the number of sales made by the seller. Texas sales tax is a “transaction tax” imposed on the sale, lease or rental of taxable items. A sale occurs when title or possession of a.

Nonresidential Repair and Remodeling Services House Bill 3319

The bill provides that local sales taxes due on nonresidential real property repair and remodeling services are based on the location of the job site, not the service provider’s place of business. This change makes the local taxes due on nonresidential real property repair and remodeling jobs consistent with the local tax due on separated.

Collecting Local Tax within Emergency Services Districts Senate Bill 1502

An emergency services district (ESD) may call an election to adopt a sales tax rate that applies to only the part of the district where the additional tax rate will not cause the total local tax rate to exceed the 2 percent rate maximum. This bill effectively allows for multiple rates within an ESD’s territory.

New Sales Tax Holiday for Energy Efficient Products House Bill 3693

Certain energy efficient products purchased during Memorial Day weekend will now be exempt from sales tax. There are no limits on the number of items purchased during this new sales tax holiday. The products qualifying for the exemption include air conditioners (priced under $6000), clothes washers, ceiling fans, dehumidifiers, dishwashers, light bulbs, programmable thermostats and.

Texas Hurricane Ike Tax Relief

Taxpayers in Texas counties that were declared disaster areas as a result of Hurricane Ike are eligible for exemptions for certain services. Taxpayers may request extensions of up to 90 days to file state tax returns due in September and October, 2008. Businesses may also postpone paying taxes while they clean up storm-damaged property. The.

Texas Tax – Records Retention & Destruction

Frequently Asked Questions Am I required to keep business records? Yes, you are required to keep business records so that an auditor from the Comptroller’s office can verify the accuracy of your sales and use tax liabilities. What type of records do I keep? Please refer to Rule 3.281 “Records Required; Information Required.” How long.

State Sales and Use Tax Updates

The following rules were submitted for filing with the Secretary of State with a publication date of Dec. 31, 2010. The comment period is 30 days after publication. 3.322 – Exempt Organizations 3.325 (Repealed) – Refunds, Interest and Payments Under Protest 3.325 – Refunds and Payments Under Protest 3.339 (Repealed) – Statute of Limitations 3.339.