Texas Working on Post-Wayfair Regulation

September 25, 2018 Katherine Mullen

Texas is working on a new post-Wayfair regulation. The current draft proposes to amend 3.286(b)(2) by removing references to “nexus” and replacing them with safe harbor for remote sellers. The draft proposal currently states that the comptroller will not impose collection requirements on remote sellers whose prior year Texas sales are below the safe harbor amount of $500,000. Collection and permit requirements under this regulation change are tentatively effective October 1, 2019.

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