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

Monday, July 18th, 2016

 
 
Dumpsters.
Share
Link
Texas
Services

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


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...