The U.S. Supreme Court’s recent decision in U.S. v. Windsor raises many questions for the world of tax. The decision invalidated the portion of the Defense of Marriage Act (DOMA) that defines “marriage” only as a union between a man and a woman for federal purposes. However, the decision did not invalidate the portion of […]
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 […]
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 Comptroller just adopted a major revision to the Texas franchise tax cost of goods sold rule. The final rule the Texas Comptroller adopted is basically the same as the proposed cost of goods sold rule Michael described in his earlier post. I’ll describe the ways the Texas Comptroller’s final cost of goods sold […]
The 83rd Regular Legislative session is at an end, and the Legislature passed many changes to the Texas franchise tax in the session’s final hours. The bill that included most of these changes was HB 500. I previously covered the House version of this bill, as well as the very different Senate version. The Legislature worked out […]
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 […]
Hello, everyone. I’m very glad to have joined The Seay Law Firm and am looking forward to the opportunity to help you with your Texas tax law issues. I hope to share lots of interesting Texas tax information with you on this blog, particularly information about the Texas sales and use tax. For my first […]
I’m pleased to announce that the firm has hired Amanda Traphagan, Texas tax attorney. You can read more about her by following the link. I worked with Amanda at my previous firm, and she is one of the brightest and most creative attorneys I’ve ever met. She also always has her clients’ best interests in mind. […]
