Texas – Sales tax changes

August 2013

Overview

Effective September 1, 2013, Texas enacted three significant sales and use tax changes:

  • The Comptroller may not disregard a taxpayer’s business location for local tax purposes when the business provides significant business services.
  • Cable, internet access, and telecommunication service providers may qualify for a sales and use tax refund for property used in providing its services to customers.
  • Purchases of certain tangible personal property related to qualified data centers are exempt from sales and use tax.

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
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