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SALT BlogĀ 

SALT Blog – State and Local Tax Blog

The State and Local Tax ("SALT") blog provides 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.


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Posts tagged third party.

The Texas Comptroller recently ruled in Hearing No. 100,984 that where an out-of-state seller authorizes Texas retailers to provide warranty service, such authorization constitutes sufficient nexus for sales and use tax purposes in Texas.

Categories: Sales and Use Tax, SALT