In the March Tax Policy News, the Comptroller clarified that under Tax Code section 171.1011(l)(A) any sales commission paid to nonemployees, including to corporations, may be excluded from revenue if the payment was a sales commission related to work for which a real estate brokerage license is required under the Occupations Code.  Sales commissions other than real estate sales commissions (as described in Tax Code section 171.1011(l)(B) may not be excluded if paid to corporations.