| (B) The taxable surveying service provider's books
must support the apportionment of the total charge between a taxable
surveying service and an unrelated nontaxable service based on either
the cost of providing the taxable surveying service or a comparison
to the normal charge for each service if it had been performed on
a stand-alone basis. If, after reviewing the transaction, the comptroller
determines the charge for a taxable surveying service is unreasonable,
considering the cost of providing the service or a comparable charge
made in the industry for the service, the comptroller may adjust the
charges and assess against the person performing the taxable surveying
service any additional tax, penalty, and interest due on the taxable
surveying service.
(h) Local taxes. See §3.334 of this title (relating
to Local Sales and Use Taxes) for additional guidance related to local
sales and use tax responsibilities.
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