Texas – Sales tax changes

myStateTaxOffice

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.


Return to Tax research and insights
State and Local Tax