Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER O	STATE AND LOCAL SALES AND USE TAXES
RULE §3.343	Credit Reporting Services

(A) An in-state customer purchasing credit reporting services for the benefit of locations in more than one local taxing entity is responsible for issuing to the provider of credit reporting services an exemption certificate asserting a multi-city benefit and for determining the extent of benefit for each entity. The local use tax for each entity must be reported, allocated and paid by the customer. A provider of credit reporting service that accepts in good faith an exemption certificate claiming a multi-city benefit is relieved of responsibility for collecting and remitting local tax on transactions to which the certificate relates.

(B) A multistate customer purchasing credit reporting services for the benefit of both in-state and out-of-state locations is responsible for issuing an exemption certificate and for reporting and paying local tax as provided by subsection (f)(3) and (4) of this section.

(h) Use tax. If a seller of a service is not doing business in Texas or in specific local taxing jurisdictions and is not required to collect Texas tax, it is the Texas customer's responsibility to report and pay the state and local use tax directly to this office.

Source Note: The provisions of this §3.343 adopted to be effective March 21, 1988, 13 TexReg 1193; amended to be effective November 13, 1989, 14 TexReg 5787; amended to be effective March 23, 1995, 20 TexReg 1749.