|March 2012||TAX POLICY NEWS|
|a monthly newsletter about Texas tax policy|
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IRS Form Changes Affecting 2012 Franchise Tax Reporting
In determining total revenue for franchise tax, Texas Tax Code Section 171.1011(c) refers to the amounts entered on specific lines from federal tax returns as those lines appeared on the 2006 Internal Revenue Service (IRS) forms.
Late in 2011, the IRS made changes to several 2011 federal tax forms that affect franchise tax reporting for 2012. The online version of the 2012 Franchise Tax Instructions has been updated to include these form changes. The hard copy version of the instructions, however, went to print in October (before we were aware of the form changes) and does not mirror the updated online instructions. Until new instruction booklets are printed, an addendum of the IRS form changes will be included with the 2012 Franchise Tax Instructions and Information Booklet (Form 05-396) when it is sent to a taxpayer.
The IRS form line numbers referred to in the statute and administrative rules are not revised annually to reflect changes in the IRS forms. The Texas Tax Code and Rule 3.587 will continue to reflect the IRS line numbers as they appeared on the 2006 forms. Both Tax Code Section 171.1011(b) and Rule 3.587(c)(2) provide that a reference to an amount reportable as income on a line number of an IRS form includes the corresponding amount entered on a subsequent form with a different line number.
Frequently Asked Question (FAQ) #22 (under Tax Rule 3.587, Margin: Total Revenue) tracks the cumulative changes in IRS form line numbers that specify an item of total revenue. This FAQ and the online instructions will be updated as we become aware of changes in IRS forms that affect franchise tax reporting.
Please note that IRS forms are subject to change at any time throughout the year.HOTEL OCCUPANCY TAX
Spring and Summer: Show Time in Texas
Fairs, festivals, rodeos, races and other entertainment events flourish throughout Texas during spring and summer. These events create an increased demand for lodging, so many Texans lease their homes, apartments or condominiums when an event is held in their area. Hotel occupancy tax is due on these rentals, the same as a room rental at a hotel or motel.
Texas hotel tax law defines a hotel as a building in which members of the public obtain sleeping accommodations for consideration. The term includes a furnished home, house, apartment or condominium. Homeowners who rent their homes to members of the public are responsible under Texas Tax Code Section 156.053 for collecting and remitting a 6 percent tax on lodging charges, unless an exemption applies. As an example, Texas Tax Code Section 156.101 makes an exception to the tax for a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
Persons and companies renting furnished homes to members of the public who have not registered for the 6 percent state hotel occupancy tax must submit a completed Texas Hotel Occupancy Tax Questionnaire (Form AP-102). Hotel tax is due on past rentals as well.
Local hotel occupancy tax is administered and collected by the local taxing jurisdiction. Homeowners should contact the county and, if applicable, the city and special purpose district where the rental home is located to determine local hotel tax responsibilities.
The state hotel tax questionnaire, hotel occupancy tax reports (Form 12-100) and additional tax information, including our Hotel Occupancy Tax Exemptions publication (96-224), are available on the Hotel Occupancy Tax section of our website. State hotel occupancy tax reports can also be filed online through WebFile.INSURANCE TAX
Taxation of Annuity Contracts
Every licensed insurance carrier that receives premiums from the business of life, accident or health insurance must pay premium taxes under Chapter 222, Texas Insurance Code. A life, accident and health insurance insurer may also be eligible to issue annuity contracts. Since the definition of premiums under Chapter 222, Texas Insurance Code does not include annuities or annuity considerations, annuities are not subject to the insurance premium tax.
Maintenance taxes (or maintenance fees) are used to fund the Texas Department of Insurance’s regulatory activities. Chapter 257, Texas Insurance Code, sets a maximum rate of 0.04 percent of the “gross premiums collected from writing life, health, and accident insurance in this state… and gross considerations collected from writing annuity or endowment contracts in this state.”
Maintenance taxes on annuities are assessed when the annuities are purchased from insurance companies at the time of annuitization. This is typically known as back-end reporting since it involves the taxation of annuity contracts issued at the time of purchase, not when the funds are placed into deposit-type accounts with insurance companies.
Deposit-type accounts, including deferred-annuity deposits, represent amounts that insurance companies receive to fund retirement programs and future annuity purchases. These funds accumulate interest or investment earnings until either withdrawn or used to purchase individual annuity contracts. At that time, maintenance taxes are assessed on the total cost of the annuity contracts that are purchased.
The instructions for reporting and paying maintenance taxes refer to the National Association of Insurance Commissioners (NAIC) Annual Statement, Schedule T, Line 44, Columns 3, 5 and 7.
The Texas statutes, however, do not rely on the NAIC annual statement for tax purposes. We require that taxpayers include only the amounts from these columns that were applied to purchase annuity contracts. As a result, insurers are subject to a tax audit adjustment if their allocation for tax purposes does not agree with the tax statutes.SALES TAX
Energy Star Sales Tax Holiday
In addition to the annual August clothing sales tax holiday, Texas shoppers get a break from state and local sales and use taxes during Memorial Day weekend every year on purchases of certain energy-efficient products.
This year, the Energy Star Sales Tax Holiday begins Memorial Day weekend at 12:01 a.m. on Saturday, May 26, and ends at 11:59 p.m. on Monday, May 28 (Memorial Day).
Energy Star is a joint program of the U.S. Environmental Protection Agency (EPA) and the U.S. Department of Energy (DOE). Earning the Energy Star means a product meets strict energy efficiency guidelines set by the EPA and the DOE.
The products qualifying for the exemption are:
- air conditioners priced at $6000 or less;
- clothes washers (but not clothes dryers);
- ceiling fans;
- light bulbs (incandescent and fluorescent);
- programmable thermostats;* and
- refrigerators priced at $2000 or less.
Qualifying products display the Energy Star logo on the appliance, the packaging or the Energy Guide label. The Energy Star program does not label clothes dryers because most use similar amounts of energy. Because the clothes dryers are not labeled, they do not qualify for the exemption.
There are no limits on the number of items that may be purchased during the Energy Star Sales Tax Holiday, and an exemption certificate is not required.
This tax-free holiday also applies to qualifying Internet and catalog sales of eligible products. Layaway plans can also be used to take advantage of the sales tax holiday, within certain parameters. See our FAQs for more information.
To learn more about cutting energy costs, visit the State Energy Conservation Office website.
*The Energy Star specification of programmable thermostats was suspended in 2009; however, existing stock of Energy Star programmable thermostats sold by retailers is still eligible for the exemption.SALES TAX
Spring is in the Air
Spring is in the air! For many of us, that means it’s time to put on the gardening gloves and break out the shovel. It also means it’s time to get the grass and the swimming pool in shape, so to help you stay “out of the weeds” of sales tax when selling or purchasing seasonal products and services, here are some reminders of what is taxable and what is not:
Flowers, Vegetables, Shrubs and Trees
Seeds and Bulbs
Seeds for annual and perennial plants, the products of which are commonly recognized as food for humans or animals, or are usually only raised to be sold in the regular course of business, such as corn, oats, culinary herbs, soybeans and cotton seed, are exempt from Texas sales and use tax. See Tax Code Section 151.316(a)(5). An exemption certificate is not required to purchase these items tax free.
Grass seed is taxable. A farmer or rancher may, however, claim an exemption on grass seed that will be used to produce feed for farm or work animals (such as cattle, horses and mules) or to produce turf or grass for sale in the regular course of business. The farmer or rancher must issue an agricultural exemption certificate or confirmation letter with an Ag/Timber Number to the seed supplier in order to claim the exemption.
Flower bulbs, flower seeds and seeds for non-edible plants are generally taxable. But, persons who grow and sell the agricultural products grown from these seeds in the regular course of business may claim an exemption from the tax by providing the seller with a properly completed agricultural exemption certificate complete with an Ag/Timber number at the time of purchase. For example, a garden center that grows and sells flowers may claim an exemption on the purchase of flower seed.
Plants, Trees and Shrubs
Annual plants that produce food for humans are exempt from tax. An exemption certificate is not required.
An annual plant is a plant that usually germinates, flowers and dies in a year or season. Tomatoes, corn, lettuce and peas are examples of annual plants that qualify for this exemption.
Perennial plants, including plants that produce food for humans, are taxable. A perennial plant is a plant that lives for more than two years or produces in successive years. Examples of perennial plants include blueberries, raspberries, blackberries, strawberries and grapes.
Perennial plants qualify for exemption when they are purchased by a person engaged in the business of selling the product of the plants in the regular course of business or by a purchaser who is in the business of reselling the plants. A garden center, nursery or similar operation that sells perennial plants in the normal course of business may buy the plants tax free for resale by issuing a resale certificate to the supplier in lieu of the tax. The garden center should then collect tax from its customers when the plants are resold.
A farmer buying perennial plants that will be used to grow food products for sale in the regular course of business may claim the agricultural exemption when buying the plants. The farmer must provide the seller with an agricultural exemption certificate complete with an Ag/Timber number in order to claim the exemption.
Trees, including fruit and nut trees, are taxable.
A commercial grower who sells the fruit or nuts produced by the trees in the regular course of business may claim the agricultural exemption when buying the trees by providing the seller with an agricultural exemption certificate complete with an Ag/Timber number in order to claim the exemption.
Similarly, a commercial timber producer may buy seedlings used in the production of timber for sale tax free by providing the seller with a timber exemption certificate complete with an Ag/Timber number at the time of purchase. Examples of trees commonly grown for commercial timber include hardwood or pine trees.
Supplemental Nutrition Assistance Program (SNAP)
Texas law exempts items that are purchased legally as part of the Supplemental Nutrition Assistance Program (SNAP), formerly known as the food stamp program. Eligible SNAP purchases are not limited to grocery items. Seeds and live vegetable plants, fruit trees, grapevines and fruit-producing shrubs make the list of items SNAP will pay for.
The vendor must be approved as participating in the SNAP program. Large department stores that carry groceries and have a garden center often participate in the SNAP program and list their live herbs, vegetable plants, fruit trees and shrubs as allowable SNAP purchases. Seeds for growing produce are also eligible.
Landscaping and Lawn Care Services
Landscaping and lawn care services are taxable real property services. Taxable landscaping and lawn care services include any work done to maintain or improve lawns, yards and ornamental plants and trees, such as tree trimming and lawn mowing. The total amount charged for landscaping and lawn care services is subject to tax, including any charges for travel or equipment, even if separately stated.
Local Tax on Landscaping and Lawn Services
State and local sales taxes are due on landscaping and lawn care services. The local sales taxes due (city, county, special purpose district or transit) should be collected according to the location of the service provider’s place of business. If the total sales tax rate at the service provider’s place of business is less than 8.25 percent, local use taxes based on the location where the service is performed may also apply.
For example, assume a service provider located in Bastrop County (outside a city, special purpose district or transit authority) landscapes a yard in the city of Elgin. The sales tax rate at the service provider’s place of business is 6.75 percent (6.25 percent state tax, plus .5 percent county tax). The sales and use tax rate in Elgin is 8.25 percent (6.25 percent state tax, plus .5 percent county tax, plus 1.5 percent Elgin city tax). Since the service provider is engaged in business in Elgin, he must collect 8.25 percent tax: 6.25 percent state tax, .5 percent Bastrop County tax and 1.5 percent Elgin city tax.
See Guidelines for Collecting Local Sales and Use Tax (Pub. 94-105) for more information on how local use taxes are collected.
Landscaping by the Self-Employed
Lawn care and landscaping are nontaxable when done by a self-employed individual who:
- does the actual lawn care or landscaping services;
- has no employees, partners or other persons providing the services; and
- has gross receipts from lawn care or landscaping services of $5,000 or less during the most recent four calendar quarters.
If a service provider’s receipts from landscaping and lawn care exceed $5,000 during the most recent four calendar quarters, he must begin collecting tax on these services on the first day of the quarter after the threshold is exceeded. When the gross receipts from these services fall to $5,000 or below for the most recent four calendar quarters, the exemption resumes on the first day of the next quarter. See Tax Code Section 151.347 for more information.
Collecting Tax on Construction Activities Performed in Connection with Landscaping Services
Landscaping and lawn care services do not include the construction or repair of decks, retaining walls, fences or pools, or the installation of underground sprinkler systems.
These activities are considered either new construction, or repair or remodeling of real property. If a single job consists of both construction and landscaping activities, the service provider should separately state landscaping charges from charges for new construction or for repair or remodeling because different taxability rules, and in some cases, different local tax rates apply.
Nonresidential real property repair or remodeling is a taxable service. The service provider must collect sales tax on the total charge to the customer for materials, labor and other expenses. The service provider may issue a resale certificate to the supplier when purchasing materials transferred to the customer. Refer to Rule 3.357 regarding nonresidential real property. Local sales taxes for nonresidential repair or remodeling are based on the location of the jobsite, not the service provider’s place of business. See Tax Code Sec. 323.203(m).
No tax is due on labor to repair or remodel residential real property or to build new improvements to realty (residential or nonresidential). The type of contract determines how tax is paid on the materials incorporated into the realty.
If the construction contract is lump sum (one charge, including labor and materials), the contractor pays tax when purchasing the materials and does not collect tax from the customer. If the contract is separated (separate charges for labor and materials), the contractor collects sales tax from the customer on the charges for materials to be incorporated into the real property, but not for labor. Sales tax due on the charges for materials under a separated contract is calculated based on the location of the jobsite. A separated contractor may purchase the materials tax free by issuing a resale certificate to suppliers in lieu of tax. Refer to Rule 3.291 on contractors for more information.
A person who performs landscaping and construction activities in the same job must separately state the charges and collect tax according to the charges on the invoice. In the examples below, the tax rate for the service provider’s place of business is 7.25 percent. The tax rate for the jobsite is 8.25 percent.
Example A: Invoice for a job which includes an $800 charge for new deck construction under a lump sum contract, and a $500 charge for landscaping service.
|Tax (7.25 percent sales tax)
Additional local use tax up to 1.0 percent may be due.
|New deck construction (Lump Sum Contract)||800.00|
Example B: Invoice for a job which includes a charge for new deck construction under a separated contract ($200 for materials, $600 for labor) and a $500 charge for landscaping service
|Tax (7.25 percent sales tax)
Additional local use tax up to 1.0 percent may be due.
|Materials for new deck construction (Separated Contract)||200.00|
|Tax (8.25 percent)||16.50|
|Labor for new deck construction (Separated Contract)||600.00|
Example C: Invoice for a job which includes an $800 charge for nonresidential deck repair (taxable service) and a $500 charge for landscaping service
|Tax (7.25 percent sales tax)
Additional local use tax up to 1.0 percent may be due.
|Nonresidential deck repair||800.00|
|Tax (8.25 percent)||66.00|
Dirt and Stepping Stones
Purchases of stone or rock that is cut, crushed or mixed with other products (such as processed soil, dirt, sand or gravel) are taxable as processed materials. But, purchases of unprocessed dirt, sand, gravel, stone, rock or similar materials are not taxable.
Dirt, sand, rocks and gravel that are merely sorted, sized, screened, washed or dried are not considered processed materials.
A person performing a taxable real property service, such as landscaping, may issue a resale certificate instead of paying tax on the purchase of processed materials that will be incorporated into a customer’s real property as part of the taxable service. See Rule 3.356 for more information about real property services. A person performing a nontaxable service must pay tax on processed materials.
A charge to a customer for unprocessed materials that are incorporated into the customer’s real property as part of a taxable real property service, such as landscaping, becomes taxable as part of the total charge for the taxable service. A charge to a customer for unprocessed materials that are incorporated into the customer’s real property as part of new construction (under either a lump-sum or separated contract), such as a rock wall, is not taxable. See Rule 3.291 for more information about contractors who add new improvements to real property.
Swimming Pool Cleaning and Repair
Pools and Spas
An in-ground pool or spa permanently attached to real property is considered an improvement to real property. Therefore, in-ground swimming pool and spa cleaning services are taxable real property maintenance services under Texas Tax Code Section 151.0101 and Rule 3.356(a)(7).
Sales tax is due on the total charge for in-ground pool and spa cleaning services, including charges for labor and supplies. The service provider may issue a resale certificate to a supplier to purchase tax free the chemicals that will be left in a customer’s pool, but should pay tax on items such as chemical testing kits, pool vacuums, screens and brushes that are used to perform the service.
Charges for repairs to in-ground pools and spas are taxed differently than cleaning and maintenance services. For residential in-ground pools or spas, no sales tax is due on labor to repair a pool liner, pump, filter or heating system. Under a separated contract, which has materials billed separately from labor, the repairperson is considered the retailer of all materials physically incorporated into the pool or spa. The repairperson is reselling those materials and must collect sales tax from the customer on any incorporated parts and materials. The repairperson may purchase these items tax free by providing suppliers a properly completed resale certificate in lieu of paying the tax. If the repairperson paid tax on purchases of incorporated materials (instead of purchasing them tax free), the repairperson would still be required to collect tax from the customer on the materials, but would be allowed to take a credit on the sales tax return for taxes paid on those materials.
Under a lump-sum contract or invoice, the labor and materials are billed as a single charge. The repairperson may not charge sales tax to the customer for residential pool or spa repair. The lump-sum charge, however, may be set to cover all the costs the repairperson incurs, including the tax paid on the incorporated materials. The repairperson must pay tax on all the incorporated materials when purchased from suppliers or accrue tax on materials removed from a tax-free resale inventory.
See Rule 3.291 for information about the repair or remodeling of residential real property by contractors.
For nonresidential or commercial in-ground pools or spas, such as at hotels or health clubs, the total charge (including labor and parts) to repair the pool is taxable. See Rule 3.357 for more information regarding repair, remodeling and restoration of nonresidential real property.
Above-ground pools and spas without a permanent attachment to realty (such as decking or in-ground plumbing to fill and drain the pool or spa) are considered tangible personal property. The total charge (including labor and materials) to install or repair such an above- ground pool or spa is taxable on both residential and nonresidential property. See Rule 3.292 for more information about the repair, remodeling, maintenance and restoration of tangible personal property.
A resale certificate is required to properly document items purchased for resale.
Welding Can be Taxing
Welding is not specifically identified as a taxable service under Tax Code Section 151.0101. Welding may be taxable when it constitutes the performance of a taxable service, such as nonresidential repair and remodeling, or the taxable sale of tangible personal property. The taxability of welding services is determined by the specific type of work performed, and whether it is performed on an improvement to realty or tangible personal property.
An item is considered “tangible personal property” if after installation the item’s removal from the property would not cause substantial damage to the property or destroy the item’s intended usefulness. Examples include unattached metal furniture, portable metal goods, and other items that are designed to be easily removable without permanent damage to the property.
An item is considered an “improvement to real property” if it is embedded in or permanently affixed to the property if after installation, the item is necessary to the intended usefulness of the building or other structure. Examples include stairs, gates and balconies. The sale and installation of items will generally qualify as real property improvement when:
- the items are individually created to fit specific locations on the property, which vary in size and shape; and
- the items are permanently installed by such means as the use of toggle bolts, glue, and welding; and
- the removal of the item will cause substantial damage to the structure or to the item installed.
See Rule 3.347 regarding improvements to realty.
The tax responsibilities for a welder who manufactures (fabricates) tangible personal property for sale differ from the responsibilities of a welder who fabricates and installs items that become an improvement to realty. Similarly, welders who perform repairs on existing residential real property improvements or who perform construction of new real property improvements have different tax responsibilities from welders who perform repairs on existing nonresidential real property improvements.
The following outlines the tax responsibilities for each type of sale.
Fabricating, Manufacturing, Selling Tangible Personal Property
Welding that constitutes custom fabrication, assembling or processing of tangible personal property is taxed as the manufacture of tangible personal property, even if the customer supplies the raw material. The total charge for welding that is part of the initial fabrication of tangible personal property is taxable. The total amount subject to tax includes charges for such items as materials, shipping or delivery, fuel surcharges and labor to fabricate, assemble and install the items, and other expenses of the seller passed through to the customer, regardless of whether such charges are separately stated or billed on the same invoice as the welding service.
The local sales taxes due for fabricated tangible personal property are based on the location of the welder’s place of business; additional local use taxes based on the customer’s location may also apply. See Guidelines for Collecting Local Sales and Use Tax (Pub. 94-105) for more information.
A welder may accept a resale certificate in lieu of tax if the welding is performed on tangible personal property that will be sold by the purchaser of the welding. Welders may issue a resale certificate to suppliers when purchasing the materials that will become part of the item being fabricated or are otherwise transferred to customers as part of the sale (i.e., screws, nuts and bolts used to fabricate the item).
A welder may accept an exemption certificate in lieu of tax if the item that is being fabricated qualifies for exemption from tax (such as qualifying manufacturing or agricultural equipment); or if the purchaser of the welding service is an exempt entity.
Welders who fabricate tangible personal property for sale to their customers, but do not permanently affix it to realty, are manufacturers and therefore can take advantage of the manufacturing sales tax exemptions found in Tax Code Section 151.318 and Rule 3.300 regarding manufacturing. Welders who affix the items they fabricate into real property are either contractors or nonresidential real property repair or remodeling service providers and are not manufacturers. Welders purchasing welding equipment tax free, but using it in a taxable manner, owe use tax on the divergent taxable use of the equipment.
Welders performing new construction or residential/nonresidential real property repairs should follow the applicable guidelines set out below.
Nonresidential Real Property Repair and Remodeling Services
Welding performed as a repair or remodel of existing nonresidential real property is fully taxable. This includes the repair or remodeling of items such as stairs, gates, balconies and other items permanently attached to real property. The welder is required to collect sales or use tax on the entire charge for materials, parts, labor, consumable supplies, equipment used and any other charges connected to the service. Labor-only charges are also taxable when the work is done to existing nonresidential realty. See Rule 3.357 relating to nonresidential real property repair and remodeling.
Welders performing nonresidential repair or remodeling may give a resale certificate to suppliers when purchasing materials that will be incorporated into the real property or to other remodelers/repairmen who do portions of the taxable service. Welders must pay sales tax on consumable supplies and all equipment bought, leased or rented for use on the job.
Local sales taxes for nonresidential repair or remodeling are collected based on the location of the job site where the welding service is conducted.
New Construction and Residential Real Property Repair and Remodeling
When a welder performs new construction or improves residential real property, he is a contractor. As a contractor, the welder’s sales and use tax responsibility depends upon the type of contract used. Contracts may be either lump-sum or separated.
Under a lump-sum contract, the welder is considered the consumer of all materials incorporated into the customer’s property. As a consumer, the welder must pay tax to suppliers at the time the incorporated materials are purchased. The welder must also pay sales and use tax on consumable supplies and all equipment bought, leased or rented for use on the job. The lump-sum charge to the customer is not taxable.
Under a separated contract, the welder is considered the retailer of all materials physically incorporated into the realty. As a retailer, the welder must collect sales tax from the customer based on the agreed-upon contract price of the incorporated materials only. The separately stated charge for labor is not taxable. The welder must pay sales tax on consumable supplies and all equipment bought, leased or rented for use on the job.
When taxable welding services are performed for new construction or residential real property repair and remodeling under a separated contract, the state and local tax due on the materials should be collected according to the place where the welding is performed or the job site. See Rule 3.291 relating to contractors.
Oil Field and Well Site Welding
All welding in an oil field is presumed to be performed on tangible personal property and therefore subject to sales and use tax unless billings clearly indicate the labor was performed as part of the new construction of an improvement to realty or third-party installation (initial only) of customer-owned equipment. Welding (labor) in connection with the completion of a new oil or gas well is not taxable because the labor performed in connection with the new construction of an improvement to real property is not subject to sales tax.
Welding on Motor Vehicles, Aircraft and Commercial Vessels
Labor charges to repair or remodel tangible personal property that was exempt when purchased, (e.g., manufacturing or farm equipment), motor vehicles, aircraft and commercial vessels are not taxable. The tax on parts and materials is handled the same as that for new construction or residential repairs performed to real property.RESOURCES
Our Window on State Government website is a wonderful resource for information about Texas taxes. From applying for a sales tax permit to closing a business, and all things in between, you can find answers here. You can also sign up to be notified when pages of interest to you are updated.
Some of the most popular sections include:
- Texas Taxes – This section has links to all Texas taxes and fees. Clicking on a specific tax on the list will open its own page which will have links to everything needed to report and pay that tax, along with the statutes and rules that govern it.
- Texas Taxes – Frequently Asked Questions – Answers to our most common questions, organized by tax
- Tax Publications – Links to publications about specific taxes
- Special Tax Mailings – A list of pertinent information sent to specific industries to keep them up to date about new legislation or other items of interest
- State Tax Automated Research System (STAR) – A searchable tool for Texas tax law and tax policy, including position letters and hearings
The Comptroller’s office publishes this newsletter to keep you informed about state taxes. Tax questions can be complicated, so please use these summaries as guidelines only.
For a Copy of a Proposed Rule
For a copy of a proposed rule or information about a proposed rule, write to Bryant Lomax, Tax Policy Division, 1700 North Congress Avenue, Austin, Texas, 78701-1436, or submit a request via Texas Tax Help.
For Publications, Rules or Other Tax Information
Contributors to This Month’s Issue
Robin Corrigan, Lisa Davis, Don Dillard, Tommy Hoyt; Lavonne Key, Carol McAnnally, Jo Anne Meyerson, Karen Ortosky, Lindey Osborne, Jerry Oxford, Viki Smith, Karen Snyder and Jennifer Specchio