Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.
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Texas Comptroller Adopts Changes to Data Processing Services
Effective April 2, 2025, the Texas Comptroller effected changes to Texas Administrative Code Rule 3.330, addressing the definition and sales tax treatment of data processing services, most specifically (1) refining what constitutes and does not constitute data processing services, and (2) adopting an exclusion for data processing that is sold for a single charge with another service if the data processing service (a) does not have a separate value and (b) is ancillary to the other service. Data processing is defined as “the computerized entry, retrieval, search, compilation, manipulation, or storage ...
read moreAs we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes. The biggest trends right now are that states are revising their thresholds and also adopting marketplace nexus ...
read moreAs we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes. Arizona and Oklahoma are most recent states to enact an economic nexus provision for remote sellers.
Since ...
read moreAs we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes. The most compelling change for states that have adopted economic nexus is that California has enacted Assembly ...
read moreSince the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes. With the state legislative sessions in full swing, we are seeing the predictions become a reality. The most compelling change is the ...
read moreSince the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), we now have thirty-eight (38) states that have adopted economic nexus provisions for sales tax compliance purposes. With the state legislative sessions in full swing, we are seeing the predictions become a reality. We highlight ...
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