Tag Archives: Texas sales tax

Texas Tax Law During Social Distancing

Texas taxpayers should remain vigilant of Texas tax law during social distancing.  One easy way to do this is by checking the mail for tax communications with important deadlines.  The following are a few examples of time-sensitive notices from the Texas Comptroller. Notice of Tax Due A taxpayer who receives a Notice of Tax Due […]


Texas Comptroller Offers Taxpayers COVID-19 Help

The Texas Comptroller’s office announced today that it would offer assistance to taxpayers affected by coronavirus (COVID-19). According to a new page on the Texas Comptroller web site, the Texas Comptroller will offer short-term payment plans as well as waiver of penalty and interest for most taxpayers. Such assistance is available for the Texas sales […]


Recent Texas Tax Appellate Court Opinions

The Texas Third Court of Appeals recently issued several Texas tax opinions, regarding both Texas franchise tax and Texas sales tax.  This blog post summarizes those Texas tax opinions. Texas Sales and Use Tax Cantu Enterprises, LLC v. Hegar, et al.  The Third Court of Appeals held that a taxpayer was not entitled to the […]


Business Buyer Owes Tax Not Assessed Until After Purchase, Appeals Court Says

The Texas Third Court of Appeals held today in Agri-Plex Heating and Cooling, LLC v. Hegar that the purchaser of a business may be liable for Texas sales and use tax assessed against the business for the time before the purchase, even if the Texas Comptroller did not audit the business and assess the tax […]


Southwest Royalties: No New Manufacturing Exemption for Oil & Gas, Texas Supreme Court Says

Today, the Texas Supreme Court released its long-awaited opinion in Southwest Royalties, Inc. v. Hegar.  It held that oil and gas above-ground and downhole production equipment doesn’t qualify for the manufacturing exemption from Texas sales and use tax, affirming the ruling of both the Third Court of Appeals and the trial court.  This case has […]


No Resale Exemption for Health Club Equipment, Appeals Court Finds

The Texas Third Court of Appeals issued its opinion today in Fitness International, LLC v. Hegar.  It held that certain equipment, such as cardio machines and weight racks, that a health club purchased for its customers’ use, was not exempt from Texas sales and use tax under the sale for resale exemption.  The court based […]


Appeals Court Finds Bill Pay Service Not Taxable

The Texas Fourteenth Court of Appeals issued its opinion Tuesday in Hegar v. CheckFree Services Corporation.  It held that an online bill pay service was not a taxable data processing service under the Texas sales tax.  The court based its ruling on the fairly extensive role of individuals with specialized, professional knowledge in providing the […]


Texas Legislative Recap for State and Local Taxes 2015

While the 2015 Texas Legislature gave taxpayers a significant franchise tax (margin tax) rate cut and repealed some smaller taxes (some of which had not been collected in years), it otherwise left much of the Texas tax code otherwise unchanged.  In this Texas legislative recap, we’ll tell you about the changes the Texas Legislature made […]


Third Court of Appeals Defers to Comptroller on Manufacturing Exemption for Oil & Gas

As we reported earlier, the Third Court of Appeals ruled in Southwest Royalties, Inc. v. Combs that oil and gas above-ground and downhole production equipment doesn’t qualify for the Texas sales tax manufacturing exemption.  This case has drawn a fair amount of attention due to the large potential financial impact on the State of Texas […]


Court of Appeals Denies Texas Sales Tax Exemption for Oil and Gas Equipment

The Texas Third Court of Appeals just issued its opinion in Southwest Royalties, Inc. v. Combs, No. 03-12-00511-CV.  The opinion affirms a district court opinion denying oil and gas operators the Texas sales tax manufacturing exemption on their purchases of certain above-ground and downhole production equipment.  The opinion also provides some useful discussion of the circumstances […]


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