Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984 Page: 4,735
4703-4756 p. ; 28 cm.View a full description of this periodical.
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34 TAC 3.90
The Comptroller of Public Accounts proposes an
amendment to 3 90, concerning motor vehicles pur-
chased for use outside Texas The amendment reflects
the legislative change in the Motor Vehicle Sales and
Use Tax Act, effective August 1, 1984 The tax rate
was changed from 4 0% to 5 0%
Billy Hamilton, revenue estimating director, has de-
termined that for the first five-year period the rule will
be in effect there will be no fiscal implications for state
or local government as a result of enforcing or admin-
istering the rule This amendment is promulgated
under the Tax Code, Title 2, and no fiscal implications
for small businesses are required
Mr. Hamilton also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated as a result of enforcing
the rule as proposed is the provision of new informa-
tion to the public regarding tax responsibilities under
changes made by the legislature There is no antici-
pated economic cost to individuals who are required
to comply with the rule as proposed
Comments on the proposal may be submitted to
D Carolyn Bush, P O Box 13528, Austin, Texas
78711
The amendment is proposed under the Texas Tax
Code, 111 002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax
3 90 Motor Vehicles Purchosed for Use Outside of
Texas
(a)-(b) (No charge.)
(c) Use tax
(1)-(2) (No change.)
(3) The use tax rate is 5.0% [4.007o] of the origi-
nal purchase price, less credit for any legally imposed tax
previously paid to another state by the purchaser or
operator
(4)-(5) (No change )
(d) (No change.)
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt
Issued in Austin, Texas, on August 29, 1984
TRD-848917 Bob Bullock
Comptroller of Public Accounts
Earliest possible date of adoption
October 5, 1984
For further information, please call (512) 475-1931
Subchapter O. State Sales and Use Tax
34 TAC 3.281
The Comptroller of Public Accounts proposes amend-
ments to 3.281, concerning records required and in-
formation required The amendments are necessary
to include those persons performing taxable servicesin the record-keeping requirement It also extends the
record-keeping requirement to those persons purchas-
ing taxable services
Billy Hamilton, revenue estimating director, has de-
termined that for the first five-year period the rule will
be in effect there will be no fiscal implications for state
or local government as a result of enforcing or admin-
istering the rule The amendments are promulgated
under the Tax Code, Title 2, and no fiscal implications
for small businesses are required
Mr Hamilton also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated as a result of enforcing
the rule as proposed is informing the taxpayers of their
record-keeping responsibilities There is no anticipated
economic cost to individuals who are required to com-
ply with the rule as proposed
Comments on the proposal may be submitted to
D. Carolyn Bush, P O Box 13528, Austin, Texas
78711
The amendment is proposed under the Texas Tax
Code, 111 002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax.
3.281 Records Required, Infomatuion Required.
(a) Records required
(1) Every person engaged in
(A)-(B) (No change )
(C) performing taxable services, such as amuse-
ment services, cable television services, personal services,
motor vehicle parking and storage services, and the repair,
remodeling, maintenance, and restoration of certain tan-
gible personal property; or
(D)[(C)] purchasing taxable items must keep
records in such form as may readily be examined by the
comptroller or his authorized agents or employees
(2) The records must reflect the total gross re-
ceipts from sales, rentals, leases, taxable services, and tax-
able labor Purchasers' records must reflect the total
purchases of taxable items Additional records must be
kept to substantiate any claimed deductions or exclusions
authorized by law When records regarding the amount
and applicability of any deductions or exclusions from
the measure of the tax, or e\ idence of compliance with
optional reporting methods, are insufficient, the comp-
troller may estimate deductions or exclusions based on
any records available or disallow all deductions and ex-
clusions.
(b)-(c) (No change )
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt
Issued in Austin, Texas, on August 29, 1984rRD-848920
Bob Bullock
Comptroller of Public AccountsEarliest possible date of adoption
October 5, 1984
For further information, please call (512) 475-2148September 4, 1984
Proposed
RulesI - __ - -
9 TexReg 4735
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Texas. Secretary of State. Texas Register, Volume 9, Number 66, Pages 4703-4756, September 4, 1984, periodical, September 4, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243620/m1/33/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.