Texas Comptroller Issues Information on Jurisdictions That Impose Local Sales Tax on Telecommunications Services

The Texas Comptroller of Public Accounts June 1 published revised information on local jurisdictions that impose a local sales tax on telecommunications services. State law provides that telecommunications services are subject to state sales and use tax but are exempt from all local taxes. However, the governing body of a city, county, transit authority, or other special purpose district may vote to impose sales tax limited to telecommunications services occurring between locations within the state. The publication includes lists of cities, counties, transit authorities and special purpose districts that impose the tax. The publication also provides information on the determination ...