201312.13
0

New Texas Exemptions

by Chanel Christoff Davis in Compliance, States, Texas

Exemption for Offshore Spill Containment System:  Tangible personal property that is used, or intended to be, solely in offshore spill response containment system is exempt from sales and use tax as of June 14, 2013 under House bill 1712. Services performed on qualifying property are also exempt. An entity formed primarily for the purpose of…

201312.09
0

Certain Data Centers Exempt from Sales/Use Tax

by Chanel Christoff Davis in Compliance, States, Texas

Certain items necessary to the operation of a data center will qualify for exemption from state sales and use tax under House Bill 1223, effective September 1, 2013. An owner, operator and/or occupant of a data center being constructed or refurbished to be used by a single occupant to house servers and related equipment for…

201312.02
0

Cable Television, Internet Access and Telecommunication Services Refunds

by Chanel Christoff Davis in Compliance

Effective September 1, 2013, cable television service, Internet access service or telecommunications services providers will be allowed under House Bill 1133 to claim a refund for state sales and use taxes paid on the purchase, leaser or rental of tangible personal property directly used or consumed in or during the distribution of cable television service,…