Did the Texas Comptroller waive the electronic fund transfer (EFT) filing requirements under Sec. 151.401 of the Sales Tax Law for affected taxpayers?

Plain-English summary

This is a short letter from Kevin Koller of the Comptroller's Tax Administration Division, dated August 9, 1995, responding to a taxpayer's questions about Section 151.401 of the Sales Tax Law — the filing requirements for electronic fund transfer (EFT) filers. The letter states plainly that the Comptroller "has waived the requirements stipulated in 151.401(a)(1) and (2) for all affected taxpayers." No further explanation of scope, duration, or reasoning is given in the letter itself.

The same record also bundles two brief internal Comptroller emails from that same morning (Burrell Lankford asking Kevin Koller to call a taxpayer contact, and John Bolin explaining that a "Senior Tax Accountant" at a redacted company in Dallas had been trying to get something in writing confirming the waiver after already receiving a faxed copy of the statute). These emails are internal routing correspondence, not additional substantive guidance — they simply show the request that prompted the letter above. The document also carries a footer noting a previous accession number, 9508425L, indicating this ruling was previously catalogued under that identifier.

What this means for you

Businesses required to remit sales tax by electronic fund transfer

If you were an "affected taxpayer" subject to the EFT filing requirements in Sec. 151.401(a)(1) and (2), this letter confirms the Comptroller waived those specific requirements as of August 1995. Because the letter doesn't state a reason or an end date for the waiver, and STAR documents can become outdated, don't rely on this alone to determine your current filing obligations — confirm the requirement's present status with the Comptroller or a tax professional before assuming it doesn't apply.

Accountants and tax professionals

This letter is useful mainly as a historical data point that the Comptroller granted a blanket waiver of Sec. 151.401(a)(1)-(2) filing requirements for all affected taxpayers in 1995. It does not describe the underlying reason for the waiver, so treat it as confirmation of an outcome rather than an explanation of Comptroller policy or rationale.

Common questions

Q: What did the Comptroller actually waive?
A: The requirements stipulated in Section 151.401(a)(1) and (2) of the Sales Tax Law, which govern the filing requirements of electronic fund transfer filers.

Q: Who did the waiver apply to?
A: The letter says it applies to "all affected taxpayers," without further defining or limiting that group.

Q: Does this letter explain why the requirements were waived?
A: No. The letter states only that the requirements were waived; it gives no reasoning or background for the decision.

Q: What are the internal emails included with this letter about?
A: They are routing correspondence among Comptroller staff (Burrell Lankford, Kevin Koller, and John Bolin) about a taxpayer contact — a senior tax accountant at a redacted Dallas company — who wanted written confirmation of the waiver after already receiving a faxed copy of Sec. 151.401. They don't add any additional substantive guidance beyond the letter itself.

Citations and references

Statutes:

• Tex. Tax Code § 151.401(a)(1)-(2) (Sales Tax Law filing requirements for electronic fund transfer filers)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9508L1366G13

Original ruling text

August 9, 1995

Dear **:

This letter is in response to your questions concerning Section
151.401 of the Sales Tax Law concerning the filing requirements
of electronic fund transfer filers.

The Comptroller has waived the requirements stipulated in 151.401
(a)(1) and (2) for all affected taxpayers.

You may call me toll free at 1-800-252-5555, ext. 5-0613. The
direct line is 512/475-0613. You may also write to Tax
Administration Division, Comptroller of Public Accounts.

Sincerely,

Kevin Koller
Tax Administration Division

From: Lankford, Burrell
Date: Wed., August 9, 1995 8:58 AM
Subject: FW: **
To: Koller, Kevin

Kevin, please call. Thanks.

From: Bolin, John on Wed, Aug 9, 1995 8:54 AM
Subject: **/Senior Tax Accountant
To: Lankford, Burrell

** works for Company A in Dallas and he has been trying to
get information concerning Sec. 151.401 of the Sales Tax Law. I faxed
him a copy of that particular section of the law, but he wants
something in writing that we have waived the reporting requirements as
set out in this section. Can you call him and set him straight? His
number is **.

Thanks

NOTE: Previous Accession Number 9508425L