Texas Comptroller Publishes Information on Sales and Use Taxability of Security Services

The Texas Comptroller of Public Accounts Dec. 18 published information on the sales and use taxability of security services. The publication included: 1) lists of taxable and nontaxable security services; 2) service providers’ duty to collect state and local sales taxes unless they received a resale or exemption certificate; 3) single charge transactions for taxable and nontaxable services are taxed, if the taxable services amount to over 5 percent of the total charge; 4) the taxability of materials, supplies, and equipment used to provide taxable security services; and 5) the nontaxability of security services provided to a government agency. [Tex. ...