An Austin, Texas based company was required to collect and remit Austin sales tax on an order that that was drop shipped by an out of state vendor directly to a Texas customer. The company was not required to collect Austin transit tax if the customer was outside of the boundaries of that authority. The company would be required to collect the Austin transit tax if the order was fulfilled from the offices in Austin. (Texas Comptroller of Public Accounts Letter N. 200604633L, April 4, 2006)