Texas Comptroller Glenn Hegar spoke at the House Ways and Means Committee hearing regarding the published proposed rule 3.334 relating to local sales and use tax. The proposed rule implements changes required by the passage of HB 1525 and HB 2153 but also, stated Hegar, provided need clarity including clarity sourcing of internet orders. Witnesses testifying were concerned that some of the language in the rule was beyond the scope of the legislation. Highlights from the committee discussion included contemplating the impacts of a destination based versus at origin sales tax/sourcing, Chapter 380 agreements, and overall economic development tools. Hegar did note during the hearing that the public comment period for this proposed rule is still open until February 17th. Later his office published the following: “We have received numerous requests for a 60-day extension of the public comment period on proposed Rule 3.334. Comptroller Hegar is honoring these requests and grants an additional 60 days from Feb. 3, 2020, to provide written comments on proposed Rule 3.334. Written comments are due April 3, 2020, giving a full 90-day comment period.” For more details on the hearing and handouts, please see the hearing report on the Feb. 5th Ways and Means Committee hearing.
