The Third Court of Appeals’ opinion in Cirrus Exploration Company v. Combs expands the number of businesses who may purchase aircraft without paying Texas sales and use tax. In doing so, the Third Court of Appeals once again rejected a long-standing Texas Comptroller policy that imposed additional requirements not found in the Texas Tax Code […]
The Texas Third Court of Appeals heard oral argument today in Southwest Royalties, Inc. v. Combs, No. 03-12-00511-CV. The case addresses whether oil and gas operators may claim the Texas sales and use tax manufacturing exemption on their purchases of certain above-ground and downhole production equipment. An ultimate win for the taxpayer here could mean […]
A new Texas Comptroller hearing decision spotlights the importance of terminating business entities after they conclude their business. Doing so helps limit the entity’s exposure to potential tax assessments. This is because it, in many cases, may effective reduce the amount of time the Comptroller has to make an assessment against the entity. I’ll discuss […]
Members of the Texas Legislature have filed two tax bills for consideration in the current second special legislative session. Both are proposals for how to increase transportation funding in response to Governor Perry’s charge to the Legislature to consider “legislation relating to the funding of transportation infrastructure projects.” Exactly how much consideration the Legislature will […]
The Texas Legislature passed, and Governor Perry signed, a big change to Texas’ mixed beverage gross receipts tax. In short, the state just passed a tax increase on many alcoholic beverages. Further, a portion of the tax will be imposed on the consumer instead of the seller. Below, I’ll explain how the mixed beverage tax […]
Yesterday, the Texas franchise tax and the Texas sales and use tax became a bit more complicated. Governor Rick Perry just signed into law all significant Texas franchise tax and Texas sales tax bills the Legislature passed in 2013. Each bill adds a few more twists to an already-tangled Texas tax code. Amanda summarized the […]
Today, the Texas Supreme Court continued its trend of giving little deference to the Texas Comptroller in Combs v. Health Care Services Corporation. There, the Texas Supreme Court held that Health Care Services Corporation, a company that administers federal health insurance programs, was entitled to the sale-for-resale exemption from Texas sales and use taxes on […]
This post takes a quick look at the decisions regarding Texas sales and use tax and Texas franchise tax that the Texas Supreme Court and Texas Courts of Appeals have handed down in the past year. While this blog has already discussed some of these, now is a good time to revisit them in light […]
The Texas Legislature passed several changes to the Texas sales and use tax laws. None of these Texas sales tax law changes are particularly sweeping – they only impact particular industries. This article summarizes the Texas sales tax law changes that the Legislature passed. These will all become law provided that Governor Rick Perry doesn’t veto them.
A recent Travis County District Court decision steps back the Texas Comptroller’s efforts to make it more difficult for taxpayers to file Texas sales and use tax refund claims. The case is Ryan, LLC v. Combs, Docket No. D-1-GN-12-002388. Judge Amy Clark Meachum issued a final order in the case on May 10, 2013 that […]
