<p>Texas Comptroller Says Transportation Management Company's Income Is Not Apportionable to Texas</p>

Texas Comptroller Says Transportation Management Company's Income Is Not Apportionable to Texas

The Texas comptroller of public accounts explained to an out-of-state transportation management company that its revenues are not required to be apportioned to Texas even though the company has customer service representatives in the state, because the representatives are not performing the company's revenue-generating services.

This document was released April 14, 2016.

The Texas comptroller of public accounts explained to an out-of-state transportation management company that its revenues are not required to be apportioned to Texas even though the company has customer service representatives in the state, because the representatives are not performing the company's revenue-generating services for which its customers contract.