about

Proposed Rule Summaries Currently Available for Public Comment

This page contains brief summaries of new rules, or changes to rules, proposed by the agency.

Disclaimer: These rule summaries are provided on proposed rules in accordance with Government Code, Section 2001.023 (c) and (d). The proposed rule is not the final rule adopted by the agency. The adopted provisions of the rule may differ from the proposed rule based on public comments received during the proposal period.

Rule Summary 3.586, Margin: Nexus

Texas Register publication date is Nov. 14, 2025.
Public comment closes Dec. 14, 2025.

English

The Texas Comptroller of Public Accounts proposes an amendment to Rule 3.586, “Margin: Nexus” to provide additional guidance on determining economic nexus. The proposed amendment clarifies that a foreign taxable entity must use gross receipts as sourced to Texas under Rule 3.591(e) and (f) of this title (“Margin: Apportionment”) to determine economic nexus.

Resumen en español

Resumen de la Regla 3.586, Margen: Nexo

El Contralor de Cuentas Públicas de Texas propone una enmienda a la Regla 3.586, Margen: Nexo” para proporcionar orientación adicional sobre la determinación del nexo económico. La enmienda propuesta aclara que una entidad tributable extranjera debe utilizar los ingresos brutos originados en Texas según la Regla 3.591(e) y (f) de este título (“Margen: Distribución”) para determinar el nexo económico.