[lemma=tea | tag=PRP | □]
[lemma=tea | tag=PRP | □=□]
[lemma=tea | tag=PRP | □ | □]
Service providers should collect tax when a homeowner or resident buys these services . The publishers of controlled circulation magazines must collect sales tax from persons who advertise in their magazines based upon the sales price of the magazines . The taxpayer argued that only the portion of the price attributable to the software installed in Texas was subject to Texas tax . The rule holds that we will presume that there is control if a parent company directly or indirectly owns , controls , or holds a majority of the outstanding voting stock of a corporation . Unfortunately , a manufacturer may not use any tax paid on the equipment 's fair market rental value for previous divergent use against the tax on the purchase price . The printer remitted tax on its own return on that portion of the purchase price that represented the difference between the sales price of the binder it sold to Company A and the actual amount it paid Company C for the saddle stitcher . A word of caution - - if a description is omitted , the purchaser and / or seller must pay the tax or prove that the transaction is not taxable . So I do n't know if , you know , we can compare it to something old to say there was a shift .