Texas State & Local Tax Law Blog
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The Combs v. Chevron opinion is out, and it's big news for the Texas state tax world
Feb 5, 2010 1:30pm
Today's sales tax opinion from the Texas Third Court of Appeals in Austin, Combs v. Chevron USA, Inc., No. 03-07-00127-CV, is big news for its treatment of both substantive tax law and tax procedure....
Too much product modification could cost a seller its favorable tax rate
Jan 29, 2010 4:00am
As mentioned in a previous post captioned "Amended Comptroller rules solve the rental income flow-through problem and make other changes," the Texas Comptroller of Public Accounts recently amended several administrative rules applicable to the revised franchise tax, or "Margin Tax." One of the amended regulations, Rule 3.584 ("Margin: Reports and...
Predicting some Texas tax developments in 2010
Jan 4, 2010 4:00am
Now that the New Year has begun, it's time to look into our crystal ball and make some predictions about Texas tax developments during 2010. A few developments expected from the Comptroller of Public Accounts, the state Courts and the Legislature are summarized below. Future posts will cover them in...
Amended Comptroller rules solve the rental income flow-through problem and make other changes
Dec 30, 2009 4:00am
The Texas Comptroller of Public Accounts has adopted, effective December 31, 2009, amended versions of eight administrative rules affecting the revised franchise tax or "Margin Tax." As explained below, the big news is how the Comptroller decided to amend (or not amend) Rule 3.582 ("Margin: Passive Entities"), codified at 34...
Attention Texas appliance shoppers: a rebate could be coming your way
Dec 29, 2009 4:00am
Susan Combs, the Texas Comptroller of Public Accounts, recently announced that Texas will use approximately $23 million in federal stimulus funds for a mail-in rebate program for consumers who purchase certain energy-efficient household appliances during a 10-day period next April....
A recent franchise tax refund case is good news for transportation companies
Dec 28, 2009 4:00am
The Comptroller of Public Accounts recently granted a refund to a railroad under the former franchise tax, and that's good news for all transportation companies under the revised version of the tax, the so-called "Margin Tax."...
In Texas, federal cash for clunkers rebates aren't subject to motor vehicle sales tax
Aug 4, 2009 5:00am
At this writing, Congress appears to be unsure whether to further fund the extremely popular CAR Allowance Rebate System ("CARS"), also known as the "cash for clunkers" program. Whatever happens, Texas auto dealers and their customers who have benefited from the federal rebates so far, and those who may benefit...
Why following the correct procedure is critically important in a state tax collection lawsuit
Aug 3, 2009 5:00am
Last Friday, the Third Court of Appeals in Austin issued its memorandum opinion in Milazzo v. State, et al., affirming a summary judgment in favor of the State in a collection lawsuit for unpaid sales taxes....
The Texas Supreme Court won't review two recent tax cases
Jul 10, 2009 10:30am
Today's Orders from the Texas Supreme Court denied taxpayer petitions for review in two tax cases. The first denial was in a sales tax case, Reynolds Metals Company v. Combs, et al., originally decided by the Third Court of Appeals on February 4th and discussed on this site in a...
Texas' community banks will pay less franchise tax beginning next year
Jun 22, 2009 5:00am
House Bill 4611, effective next year, provides an important benefit to small and mid-sized Texas banks - often called community banks - under the revised franchise tax, or "Margin Tax." The bill, passed in the last days of the recently-ended legislative session, allows lending institutions (i.e., banks) to treat the...
The Legislature has raised the minimum revenue required for franchise tax liability
Jun 1, 2009 6:30am
The 2009 Texas Legislature adjourns today after making only one significant change to the revised franchise tax, the so-called "Margin Tax." Specifically, House Bill 4765 raises the current $300,000.00 revenue threshold that a business must meet before it becomes liable to pay the franchise tax....
If software works right out of the box, it's a taxable computer program
May 26, 2009 5:00am
A "computer program" is one type of tangible personal property that's subject to Texas sales and use tax. Under Section 151.0031 of the Texas Tax Code, a "computer program" is "...a series of instructions that are coded for acceptance or use by a computer system and that are designed to...
When delivery is delayed after selling an aircraft to an out-of-state or foreign buyer
May 20, 2009 5:00am
As has been widely reported, many major U.S. corporations have been selling off part or all of their business aircraft fleets. When those aircraft are sold in Texas for registration and use in another state or country, a question arises as to whether the sale is exempt from Texas sales...
Barge operators should be careful not to lose their sales and use tax exemptions
May 6, 2009 5:00am
Barges are an important mode of transportation on Texas waterways, as can be seen in the photo of the Houston Ship Channel to the right. It's therefore not surprising that Texas Tax Code Section 151.329 ("Certain Ships and Ship Equipment") provides exemptions from sales and use taxes for otherwise taxable...
The lease of a city-owned hangar is taxable when the hangar is used to store aircraft
Apr 20, 2009 5:00am
Is an entire aircraft an item of "aircraft equipment?" For ad valorem (property) tax purposes, the answer is "no," at least in the area within the jurisdiction of the Third Court of Appeals, as explained in the Court's recent opinion in ICAN Enterprise, Inc., et al,. v. Williamson County Appraisal...
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