Texas House Bill 142, effective September 1, 2007, requires sellers to collect transit taxes based on the location of the seller. Previously, transit taxes were collected on items delivered within a transit authority, but not collected on items delivered outside of the transit authority. Furthermore, H.B. 3319, also effective September 1, 2007, requires sellers to collect local sales and use tax on services based on the location of the business – not based on the point of delivery as required prior to the law change. H.B. 3319 also provides that local sales and use taxes due on nonresidential real property repair and remodeling services are based on the location of the job site, not the service provider’s place of business. Additional rules and regulations may apply. (H.B. 142 & H.B. 3319, Laws 2007)