Title
Discussion of sales tax ruling from the Texas Comptroller Rule 3.334 defining Place of Business
Summary
In May 2020 the state comptroller issued a ruling amending local sales and use tax regulations known as Rule 3.334. The most significant change in the ruling is the definition of "Place of Business" redistributing sales tax revenue sales through a shopping website or shopping software application to point of destination. The ruling was ordered to be effective October 1, 2021. A Travis County District Court has granted a temporary injunction on the rule implementation until the lawsuit filed by the City of Round Rock goes to trial in summer of 2022.
Prior City Council Action
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1295 Form Required? Yes __ No x__
Legal Review Required: N/A x__ Required __ Date Completed: ___________
Supporting documents attached:
Presentation
Recommended Action
Discussion Only.