Over the last few weeks, Texas courts haven’t been giving much deference to the Texas Comptroller—at least, not to her administrative rules. Two courts have determined that certain Comptroller rules are unnecessary at best, and invalid at worse. One of those courts was the Texas Supreme Court. The Roark Case and the Texas Sales Tax […]
Last Friday, the Texas Supreme Court announced its decision in the Nestle USA, Inc. case. This was Nestle’s second constitutional challenge to the Texas franchise tax. Not surprisingly, the Court rejected Nestle’s challenge–it upheld the tax. Nestle’s Challenge to the Texas Franchise Tax Nestle’s approach was to take a “shotgun blast” to the tax. I […]
Welcome, everyone, to the Seay Law Firm’s Texas tax law blog. It will primarily cover Texas tax law. We’ll use this space to provide updates on current events in Texas tax law, as well as provide a more in-depth look into various tax related topics that strike my interest. My goal is to make this […]
