When filing a business tax return as a travel agent are all gross sales considered sales of services substantially performed in other states?

The location of the travel agent when the sale is made will be the primary consideration in determining WHERE the sale occurred.

Hence, if the travel agent is located in Texas, then Texas will be the state that taxes the income generated from the sale. Such a Texas travel agent would be most fortunate, as Texas has NO state income tax. However, Texas state SALES txaes may be due, depending on whether travel is a taxable item.