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Texas 89th Legislative Regular Session | Proposals Part 2

The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer...more

Sales and Use Tax: Taxable Information Services

Among the multitude of “taxable services” listed in the Texas Tax Code are “information services.” Although the Texas Tax Code’s definition of information services is somewhat sparse, the Comptroller has expanded on this...more

Texas Sales and Use Tax | The Manufacturing Exemption

We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more

Texas Sales and Use Tax For Equipment Rentals

Many businesses in Texas involve the performance of services that require the use of machinery and equipment. While these businesses may purchase the necessary equipment outright, others opt to rent equipment from...more

Texas Sales and Use Tax Rules for Construction-Related Services

The Texas sales and use tax rules surrounding contractors and other construction-related work are incredibly complex. Additionally, the rules are structured to have broad application and thus impact many industries,...more

“Data Processing Services” and Sales and Use Tax: The Problem With Applying a Stagnant Definition to a Dynamic Industry

Last week, I posted a brief summary of sales tax issues related to software and computer programs. However, as the characterization and taxability of “data processing” is such a complex and hotly contested area, I felt a...more

Texas Sales and Use Tax Treatment of Software and Computer Programs

The function and utility of computers has changed and evolved at an exponential rate over the last several years, and will likely continue to do so, particularly as advancements like artificial intelligence become integrated...more

Texas Sales and Use Tax Implications of Oil and Gas Well Servicing

In certain circumstances, services performed on oil and gas wells or related equipment may be subject to Texas sales or use tax.  The taxability of these services is fraught with complexity, but is discussed briefly below....more

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