Section 23.1241(a)(1) defines “dealer” as a “person engaged in the business in this state of selling, leasing, or renting heavy equipment.” Note: An appraisal district can check to see if the person has a Texas sales tax permit. A dealer engaged in business in Texas that sells or leases heavy equipment must be permitted to collect state and local sales tax since these are taxable transactions for sales tax purposes.
Is anyone who sells, leases or rents heavy equipment a dealer? Or must the person be “engaged in the business in this state of selling, leasing or renting heavy equipment”?
by TCAD / Friday, 16 August 2019 / Published in