Texas State & Local Tax Law Blog offers insight and commentary on texas State and local tax development. The author of this blog, Alan E. Sherman, is a texas attorney Board Certified in Tax Law by the Texas Board of Legal Specialization.
- Practice Area
- Administrative Law
- Admiralty & Maritime Law
- Advertising Law
- Alternative Dispute Resolution
- AmLaw 200 Blogs
- Antitrust Law
- Civil Rights & Privacy Law
- Consumer Law
- Corporate & Commercial Litigation
- Criminal Law
- Divorce & Family Law
- Education Law
- Election Law & Political Commentary
- Electronic Discovery
- Employment & Labor Law
- Environmental Law
- General Counsel Blogs
- Immigration Law
- Insurance Law
- Intellectual Property Law
- International Law
- Judiciary Law
- Media, Entertainment & Sports Law
- Law Firm Management & Legal Marketing
- Personal Injury & Medical Law
- Probate & Estate Planning
- Real Estate & Construction Law
- Tax & Financial Law
- Whistleblower Law
- Workers' Compensation
- Law School
A previous post captioned "Texas Sales & Use Tax: some pending sales tax cases that have been set for trial or disposition on a motion for summary judgment in 2008 (so far)" indicated that a sales tax refund lawsuit pending in state District Court in Travis County, Delta Air Lines, Inc. v....
Back in February, the Texas Third Court of Appeals issued its opinion in the sales and use tax refund suit styled Combs v. Chevron U.S.A. Inc., briefly discussed in a previous post on this site captioned "The Combs v. Chevron opinion is out, and it's big news for the Texas state tax world." In its...
The Dallas Morning News is reporting in a copyrighted story on its web site that the Texas Comptroller of Public Accounts has assessed Amazon.com $269 million in uncollected Texas sales taxes. To locate the full story, here is a link...The Dallas Morning News is reporting in a copyrighted story...
A state district court recently decided that Texas use tax doesn't apply to wrapping and packaging materials purchased out-of-state and used by a Texas seller in shipping jewelry to out-of-state customers.A state district court recently decided that Texas use tax doesn’t apply to wrapping and...
The Comptroller is looking for service businesses that incorrectly used the cost of goods sold method to calculate margin
Audits of 2008 and 2009 reports filed under the revised franchise tax, the so-called "Margin Tax," have been "in full swing" for awhile according to the July 2010 issue of the Tax Policy News, the electronic tax policy newsletter of the Texas Comptroller of Public Accounts (it's available on the...
A recent decision by the Texas Comptroller of Public Accounts explains why a taxable entity's use of the 70% of revenue method for calculating its margin on its original tax report is irrevocable for that year under the revised franchise tax, commonly called the "Margin Tax."A recent decision by...
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.Today’s sales tax opinion from the Texas Third Court of Appeals in Austin, Combs v. Chevron...
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...
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...
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...