Software Providers – Don’t Mess With Texas!

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Based on a decision issued by the Texas Comptroller, certain out-of-state companies that license software products to customers in Texas are required to collect sales tax on those licenses, even if they have no actual presence in the state. The Comptroller’s decision (Decision No. 106632), which was issued on September 19, 2014, takes a rather expansive view of the concept of what constitutes a “physical presence” for purposes of state sales tax collection requirements.

For sales tax purposes, the U.S. Supreme Court held in 1992 that a state cannot require a company to collect its sales tax unless the company has …read more

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