Texas Comptroller Releases Remote Seller’s Intent to Elect Use of Single Local Use Tax Form

The Texas Comptroller of Public Accounts Sept. 1 released a form for remote sellers to elect or revoke use of a single local sales and use tax rate. The Comptroller will compute the single local use tax rate annually prior to the beginning of each calendar year and publish the rate in the Texas Register. The form provided information on: 1) remote sellers; 2) the single local use tax rate; and 3) unavailability of the single local use tax rate to any marketplace providers. [Tex. Comptroller of Pub. Accts., Form 01-799, 09/01/19]

Reference: View Source Document.