Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss
By EsqSocial Corporation 03/02/23
The Texas Comptroller of Public Accounts has proposed significant amendments to its service receipts sourcing regulation in the wake of the Texas Supreme Court’s decision in Sirius XM Radio, Inc. v. Hegar, 643 S.W.3d 402 (Tex. 2022). The proposed amendments would dispense with the Comptroller’s long-standing “receipts-producing, end-product act” test and align the underlying regulation with the SiriusXM decision....
By: Pillsbury - SeeSalt Blog