Waste Consulting Services Performed in Texas by Out-of-State Business Creates Nexus

Monday, July 18th, 2016

 
 
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In a decision by the Texas Comptroller, an out-of-state business established nexus in the state by providing waste management consulting services and hiring in-state waste removal companies for Texas shopping malls.

The out-of-state taxpayer did not have property or employees in Texas. The taxpayer's activities were limited to communication over email, phone, and fax.

However, the Comptroller determined that nexus may be established through the performance of activities in the state by franchisees, licensees, or independent contractors acting on a taxpayer's behalf. Because the taxpayer hired in-state waste removal companies to perform contracts in Texas, nexus was established, and the taxpayer was required to collect and remit taxes.

http://aixtcp.cpa.state.tx.us/opendocs/open32/201605888h.html


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