Texas Legislature - House Ways & means Charge Local Tax Sourcing by Kyle Kasner

Published: Tue, 04/26/22

The complete video of the proceeding can be seen/heard at: https://tlchouse.granicus.com/MediaPlayer.php?view_id=46&clip_id=23203 beginning around 04:03.00.

A change to destination sourcing would require complex invoicing/collection/reporting for over 636,000 Texas businesses; while outside Texas sellers can elect out of the complex destination sourcing and collect a single local rate of 1.75% (reported on, yes the Outlet Filer Return!)

The Outlet Filer Return only requires three pieces of information for each permitted place of business, the remainder of the return is auto completed/calculated by the Comptroller's Web File System:

While the "List Supplement Return" requires the simple Outlet Filer Return (for State tax only) be filed then an additional filing that lists up to 1,700+ individual local taxing jurisdictions with proper local tax codes and taxable sales/purchase amount inputted for each local authority:

Please call/e-mail me with questions/thoughts/concerns as they arise. We'll keep you informed as information becomes available.

Kyle Kasner
972-814-6574
kylekasner@cityservices.us