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Texas Comptroller Failed to Comply with Procedural Requirements for Local Tax Situsing Rule

Regarding ongoing litigation challenging the validity of certain destination-based situsing provisions under the Texas Comptroller of Public Accounts’ local sales and use tax situsing rule, a Texas District Court judge issued a letter stating that the Comptroller failed to substantially comply with procedural requirements of Texas Government Code section 2001.024 in adopting the provisions.

Source Deloitte

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