Tex. Tax Code § 171.2125

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 171.2125 - Calculating Cost of Goods or Compensation in Professional Employer Services Arrangements

In calculating cost of goods sold or compensation, a taxable entity that is a client of a professional employer organization shall rely on information provided by the professional employer organization on a form promulgated by the comptroller or an invoice.

Tex. Tax Code § 171.2125

Amended by: Acts 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286), Sec. 27, eff. September 1, 2013
Added by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 29, eff. January 1, 2008.