Tax Situs. Why it Matters.

What’s happening? Texas Comptroller is said to have changed the tax rules to “source sales tax revenue from online purchases to the buyer’s location instead of the seller’s place of business.”

Why is this important? Well, if the county is Williamson County and relied on the sales tax generated by the seller, Dell Computers, that’s a hit to your county sales tax revenues.

How will this be important? It’s one of the many examples that details matter when you write laws and rules, the words have an impact. In this case, the impact is Williamson County is suing the State Comptroller of the change in tax rules.

Community Impact | City of Round Rock files suit against Texas Comptroller over changes to sales tax rules