South Dakota v. Wayfair Update: Texas

Following the U.S. Supreme Court’s South Dakota v. Wayfair ruling, the Texas Comptroller of Public Accounts announced it will begin reviewing current regulations, but assured it would not retroactively apply the new law to remote sellers. In its announcement, the Comptroller said it would be working with Texas citizens and businesses to determine how to implement the principles. Amendments are not expected until early 2019, however, that could change pending issues that arise during the rulemaking process. It also stated that retroactivity will not be considered.

Texas Rule 3.286 outlines that out-of-state retailers that do not meet physical presence criteria are not required to collect Texas tax, but can do so on a voluntary basis. Texas adopted affiliate nexus rules in 2011.

To stay up to date with the latest decisions by the Texas Comptroller of Public Accounts, visit its news center. 

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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