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Texas—Sales and Use Tax: Mobile Lodging Provider subject to Sales & Use Tax

TEXAS: A mobile lodging provider was subject to Texas sales and use tax as the Taxpayer’s lodges, providing mobile lodging, dining, and recreational facilities to oil and gas industry workers, were considered tangible personal property. The Taxpayer’s business provides mobile lodging and related services (e.g., catering and housekeeping) to oil and gas industry workers by…