Was the sales-tax permit fee due when the permit was issued before October 1, 1991, but the permit holder's first taxable sale occurred on or after that date?

Plain-English summary

The Implementation Committee asked whether a sales-tax permit fee applied when the permit was issued before October 1, 1991, but the first taxable sale occurred on or after that date.

The internal Comptroller memorandum answered no. It based that conclusion on Section 14.16(b) of H.B. 11.

What this means for you

The memorandum treated the permit's issue date—not the later first-sale date—as controlling for this 1991 fee question. It is historical implementation guidance tied to the legislation cited in the memorandum.

Common questions

Was the permit fee due under the described facts? No.

What date mattered? The permit had been issued before October 1, 1991.

What authority did the memorandum cite? H.B. 11, Section 14.16(b).

Citations and references

• H.B. 11, Section 14.16(b) — cited basis for the no-fee conclusion

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9109L1128G14

Original ruling text

DATE: September 11, 1991

TO: Karen Specht

FROM: Debbie Angus Via: Lucy Glover

SUBJECT: [Sales Tax] Permit Fee

You asked for guidance for the Implementation Committee regarding whether the [sales tax] permit fee would be due on a permit issued prior to October 1, 1991, but the first taxable sale date is on or after October 1, 1991.

Based on Section 14.16(b) of H.B. 11, the [sales tax] permit fee would not be due.