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Texas Electronic Commerce Taxation
Statutes
Administrative
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Texas Administrative Tax Code Title 34 Sec. 3.308
Computers- Software, Hardware, Services, and Sales.
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Texas Administrative Tax Code Title 34 Sec. 3.342
Information Services.
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Texas Administrative Tax Code Title 34 Sec. 3.344
Telecommunications Services.
- Texas Comptroller Ruling No. 9509L1375F11, September 19, 1995 (can be found on STAR) (Internet, telecommunication tax treatment).
- Texas Comptroller Ruling No. 9601L1389G04, January 8, 1996 (can be found on STAR) (taxability of information sales made over the Internet).
- Texas Comptroller Ruling No. 9602L1396F06, February 29, 1996 (can be found on STAR) (taxability of Internet services).
- Texas Comptroller Ruling No. 9809798L, September 8, 1998 (can be found on STAR) (software tax treatment).
- Texas Comptroller Ruling No. 9904359L, April 26, 1999. (Locating a computer to
act as a back-up server in Texas is sufficient to establish nexus and sales tax
collection responsibility in Texas.)
- Except as otherwise provided SB441, takes effect October 1, 1999. Changes made by this Act amending
Subsection (b), §151.326, Tax Code, take effect immediately. Changes made by this
Act by amending Subsection (a), §151.313, Tax Code, take effect April 1, 2000. Changes made by
this Act by amending Subsection (d), §171.002, Subsection (a), §171.203, and
§171.204, Tax Code, and adding Subchapters N, O, P, Q, and R,
Chapter 171, Tax Code, take effect January 1, 2000.
Commentaries
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