{"data":{"id":"us-tx/tex.-tax-code-171.2125","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.2125","heading":"CALCULATING COST OF GOODS OR COMPENSATION IN PROFESSIONAL EMPLOYER SERVICES ARRANGEMENTS.","body":"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.\nAdded by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 29, eff. January 1, 2008.\nAmended by:\nActs 2013, 83rd Leg., R.S., Ch. 117 (S.B. 1286), Sec. 27, eff. September 1, 2013.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER E. REPORTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.2125","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"fda91636efb78e48e488d3ac7f88de5a5e03c4879b01dbab903bb675da218953","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.212","next":"us-tx/tex.-tax-code-171.251"},"notice":"GroundRules: Original legal text. Not legal advice."}