{ Banner }

SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg provides exactly that knowledge with news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros … in your neighborhood.

Popular Topics

Chamberlain Hrdlicka Blawgs

Business and International Tax Blog

Employee Benefits Blog

Immigration Blog

Labor & Employment Blog

Maritime Blog

SALT Blawg

Tax Blawg

Posts tagged HB 2403.

Some two weeks ago, we commented on the passage of House Bill No. 2403, a stand-alone version of the Amazon law that would have clearly required Amazon and other Internet retailers subject to collecting Texas sales and use tax on sales of tangible personal property if there was a link to a physical presence in Texas. Amazon had such a link via its distribution center near Dallas. A bill introduced by Rep. Harper-Brown to protect Amazon from such a requirement to collectTexas sales and use tax was buried in the House Ways & Means Committee.

On May 31, 2011, Texas Governor Rick Perry vetoed this ...

Categories: Sales and Use Tax, SALT

 By Paul Masters

With one lone dissent, the Texas Senate passed a bill last Friday, May 13, 2011, relating to Internet retailers doing business in Texas. As previously highlighted HB 2403 attempts to settle the issue raised by the Texas Comptroller on whether Amazon is engaged in business in Texas by setting up a distribution center in Texas. The Comptroller has already estimated a $269 million assessment against Amazon. This bill states that this is a "change in law," and that it does "not affect tax liability accruing before the effective date" of the legislation, being January 1 ...

Categories: Sales and Use Tax, SALT

 By Paul Masters

On Tuesday, the Texas House easily passed HB 2403. The bill addresses the “Amazon” issue, by subjecting a person to tax if the person has a distribution center in Texas, but also expands the definition of doing business in Texas to include any person who “derives receipts from the sale” of tangible personal property in Texas. This would presumably include Amazon affiliates, an issue hotly contested by Amazon in New York and other states.

Specifically, the bill modifies the Texas Tax Code as follows:

(i) redefines "seller" and "retailer" under the Texas Tax ...

Categories: Sales and Use Tax, SALT