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On February 11, 2016, the U.S. Senate approved a permanent extension of the Internet Tax Freedom Act (ITFA) that is included in H.R. 644, the Trade Facilitation and Trade Enforcement Act of 2015. The bill also establishes an end date of June 30, 2020 for the seven states that currently impose a tax on internet access: Hawaii, New Mexico, North Dakota, Ohio, South Dakota, Texas, and Wisconsin. President Obama is expected to sign the permanent extension of the ITFA into law. The House of Representatives had previously passed H.R. 235, the Permanent Internet Tax Freedom Act, on December 15, 2015.  For our previous news item on this topic, visit Internet Tax Freedom Act Extended Through October 1, 2016.

 

UPDATE: On February 24, 2016, President Barack Obama signed into law the permanent extension of the Internet Tax Freedom Act.

 

(Trade Facilitation and Trade Enforcement Act of 2015)

(02/23/2016)

On December 18, 2015, President Barack Obama signed H.R. 2029 – Consolidated Appropriations Act, 2016. The Act extends the Internet Tax Freedom Act (ITFA) through October 1, 2016. Prior provisions that grandfather taxes that existed prior to October 1, 1998 are also extended through October 1, 2016. For our previous news item on this topic, see Internet Tax Freedom Act Extended Until December 11, 2015. (H.R. 2029 – Consolidated Appropriations Act, 2016)

(01/18/2016)

On September 30, 2015 the U.S. House of Representative passed H.R. 719, which includes a provision that would extend the Internet Tax Freedom Act (ITFA) through December 11, 2015. The ITFA was scheduled to expire on October 1, 2015. The bill will now go to President Obama for signature.

 

To see our previous news item on the ITFA, visit Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced.

 

To see an update on this news item, visit Internet Tax Freedom Act Extended Through October 1, 2016,

 

(H.R. 719)

(10/26/2015)

Texas Governor Greg Abbott has declared a state of disaster in Bastrop County due to wildfires. As a result, affected individuals who have property damaged or destroyed by the disaster are eligible to claim a sales tax exemption on labor charges to repair the damage. For more information, visit the Comptroller’s Disaster Relief Resources website. (Press Release, Texas Gov. Greg Abbott, October 15, 2015)

(10/26/2015)

Texas has updated its sales tax rule regarding the occasional sales exemption to reflect H.B. 373, Laws 2007. H.B. 373 states that a sale of tangible personal property by an individual is an occasional sale if the property was originally purchased by the individual or a family member for personal use and the total receipts from such sales do not exceed $3,000 in a calendar year. Additionally, the individual must not hold a sales tax permit or be required to hold a sales tax permit, and the sale must not be made through the use of an auctioneer, broker, or factor, other than an online auction. If the total receipts from sales of such property exceed $3,000 in a calendar year, the individual must obtain a sales tax permit and collect tax on all sales of taxable items in the state, beginning with the first sale that causes the total receipts to exceed $3,000. (34 TAC 3.316, Texas Comptroller of Public Accounts, effective October 22, 2015)

(10/26/2015)

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