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The Texas Comptroller has delayed until October 2021 the effective date of a new regulation that affects where local sales tax is allocated. The rule, which amends 34 TAC § 3.334, is meant to reduce the portion of sales tax revenue received by localities that host online retailer’s order-processing centers. The current rule generally provides that, when an internet order is received by a seller at a place of business in Texas, the sale is consummated at the place of business at which the order is received, and thus is the situs for local tax imposition. The new rule amends the definition of a seller’s “place of business” to exclude “a computer server, an Internet protocol address, a domain name, a website, or a software application,” which will prevent internet order-processing facilities in the state from being treated as the “place of business” where residents’ orders are received by an in-state retailer.