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Post details: Texas --Sales and Use Tax: SST Compromise Allows Origin Sourcing Option for Texas
12/17/07
Texas --Sales and Use Tax: SST Compromise Allows Origin Sourcing Option for Texas
CCH (cch.taxgroup.com) reports:
The Streamlined Sales Tax (SST) Governing Board has approved a compromise allowing Texas and other sales tax-dependent states to continue taxing intrastate sales at the rate in effect at the seller's location (origin sourcing), but to tax interstate sales at the rate in effect where the merchandise is delivered (destination sourcing). (TAXDAY, 2007/12/14, S.1)
The original SST plan required destination sourcing for both interstate and intrastate sales. The destination sourcing requirement for intrastate sales had been a major barrier preventing Texas from supporting the plan. As a result of the compromise, Texas is a major step closer to joining the SST Agreement.
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