The Texas Comptroller of Public Accounts June 13 determined in a letter ruling the sales and use taxability of transactions made through online marketplaces. A company operated an online marketplace and various apps used by Texas customers to place orders. Taxpayers, retailers, requested guidance on how they should source sales to Texas customers for Texas local taxes. The comptroller determined: 1) orders received and fulfilled in Texas at a location that’s not a place of business are consummated at the shipping address; 2) sales made at a clearance sale are consummated and taxed based on the physical address of the ...
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