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Tax Policy News

A monthly newsletter about Texas tax policy


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RECENT LEGISLATION

August 2013 Early Payment Requirements for Sales, Fuels and Mixed Beverage Taxes Repealed

We reported in 2011’s Legislative Update that certain sales tax, mixed beverage and fuels taxpayers would be required to make an early payment of taxes in August 2013.

Senate Bill 559, 83rd Regular Legislative Session, repeals this requirement.


COIN-OPERATED AMUSEMENT MACHINES TAX

Required Information on Coin-Operated Amusement Machines

Before a coin-operated amusement machine can be displayed to the public, the owner must affix certain information to it.

The $60 annual occupation tax permit must be clearly visible and securely attached to the machine.

The following items must be clearly visible on the outside surface of the machine cabinet:

  • the machine’s serial number;
  • the machine owner’s name; and
  • the machine owner’s telephone number.

If the machine does not have a serial number, the owner must assign a serial number to the machine and either stamp or engrave the number on the machine cabinet.

Machine tax permits will only be issued for registered machines that are displayed at a location. Tax permits cannot be stockpiled or used on unregistered machines. For more information, see Rule 3.602, Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and Exemptions.


INSURANCE TAX

Volunteer Fire Department Assistance Fund Assessment

This assessment is due Aug. 1, 2013. Refer to the May 2011 Tax Policy News for more information.


SALES TAX

The Annual Sales Tax Holiday is Just around the Corner

This year’s sales tax holiday for clothing, footwear, backpacks and school supplies begins on Friday, Aug. 9, at 12:01 a.m. and ends Sunday, Aug. 11, at midnight.

As in previous years, the law exempts most clothing, footwear, school supplies and backpacks priced under $100 from sales and use taxes, which could save shoppers about $8 on every $100 they spend.



PUBLIC OUTREACH

Motor Vehicle Taxes

On June 4, Lavonne Key and Curt Swenson gave a talk on recent legislative changes to motor vehicle taxes at the Annual County Tax Assessor-Collectors Association of Texas Conference in San Marcos.


IN THE WORKS

Legislative Changes

We are updating our rules, publications and website to reflect changes to Texas tax laws as a result of the 83rd Legislature Regular Session.

We’ll have a summary of the changes in our Legislative Update issue coming in August. We’ll also let you know via this newsletter when new or revised items are available.


RULES

Proposed Rules

Crude Oil Production Tax

The following rules were submitted for filing with the Secretary of State. The publication date is July 26, 2013. The comment period ends 30 days after publication.

Rule 3.36 (Repeal) – Estimated Tax Payment
Rule 3.38 (Repeal) – Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well

Insurance Tax

The following rule was submitted for filing with the Secretary of State. The publication date was June 28, 2013. The comment period ends 30 days after publication.

Rule 3.828 – Workers’ Compensation Insurance Gross Premiums for the Purpose of Maintenance Taxes

Motor Fuels Tax

The following rules were submitted for filing with the Secretary of State. The publication date is July 26, 2013. The comment period ends 30 days after publication.

Rule 3.437 – Trip Permit in Lieu of Interstate Trucker License
Rule 3.439 – Motor Fuel Transportation Documents
Rule 3.440 – On-Highway Travel of Farm Machinery

Motor Vehicle Sales Tax

The following rule was submitted for filing with the Secretary of State. The publication date was June 28, 2013.

Rule 3.72 – Trailers, Farm Machines and Timber Machines

State Sales and Use Tax

The following rule was submitted for filing with the Secretary of State. The publication date was June 7, 2013.

Rule 3.305 – Criminal Offenses and Penalties

The following rule was submitted for filing with the Secretary of State. The publication date was June 14, 2013.

Rule 3.306 – Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings, Prefabricated Buildings, and Ready-Built Homes

The following rule was submitted for filing with the Secretary of State. The publication date is July 26, 2013. The comment period ends 30 days after publication.

Rule 3.313 – Cable Television Service and Bundled Cable Service

Effective Rules

Franchise Tax

Rule 3.588, Margin: Cost of Goods Sold, became effective June 5, 2013.


RESOURCES

Need More Information?

Find answers to your questions about Texas taxes on our website, Window on State Government (WoSG), and at the Practitioners’ Corner. You can also sign up to be notified when WoSG pages of interest to you are updated.


ABOUT THE NEWSLETTER

The Comptroller’s office publishes this online newsletter to keep you informed about Texas taxes. Tax Policy News provides general information on the subjects covered and is not a substitute for legal advice.

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.


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