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File #: 2021-0950    Version: 1 Name:
Type: Presentation Status: Discuss only
File created: 9/3/2021 In control: Finance
On agenda: 9/14/2021 Final action:
Title: Discussion of sales tax ruling from the Texas Comptroller Rule 3.334 defining Place of Business
Attachments: 1. State Comptroller Ruling 3.334

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

[N/A]

 

Funding Expected: Revenue __  Expenditure __  N/A _x_ 

Budgeted Item: Yes __ No __  N/A _x_                     

Amount: __N/A______ 

1295 Form Required? Yes __ No x__                     

Legal Review Required: N/A x__ Required __ Date Completed: ___________                                          

 

Supporting documents attached:

Presentation

 

Recommended Action

Discussion Only.