U.S. Supreme Court Overturns Physical Presence Requirement for Sales Taxes

2018-06-21T18:19:21+00:00

The United States Supreme Court issued an opinion on June 21, 2018, that overturned two seminal cases in the area of state tax nexus—Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Rev. of Ill.  These two cases provided the basic tax nexus principle that a state could not require a [...]

U.S. Supreme Court Overturns Physical Presence Requirement for Sales Taxes2018-06-21T18:19:21+00:00

Taxpayer Wins Aircraft Sales Tax Case at SOAH

2015-02-02T18:07:12+00:00

On October 30, 2014, in SOAH Docket No. 304-14-5675.26, Comptroller Hearing No. 104,003, the Comptroller issued its final Comptroller’s Decision dismissing a sales tax assessment against an aircraft owner. The taxpayer argued that it purchased its aircraft with valid resale intent and that it actually completed its “resale” of its aircraft by leasing it to [...]

Taxpayer Wins Aircraft Sales Tax Case at SOAH2015-02-02T18:07:12+00:00

Third Court of Appeals Holds for Comptroller in Combs v. Home & Garden Party, Ltd.

2010-12-16T15:55:09+00:00

In Combs v. Home & Garden Party, Ltd., the taxpayer manufactured certain goods but also resold goods in the same form in which they were purchased.  The taxpayer sought a refund under the manufacturing exemption for its purchases of packaging supplies that it used to package both the goods it manufactured and the goods that [...]

Third Court of Appeals Holds for Comptroller in Combs v. Home & Garden Party, Ltd.2010-12-16T15:55:09+00:00

Persons Providing Flight Instruction Must Have A Sales Tax Permit to Purchase Aircraft Sales-Tax-Free

2016-11-23T15:02:01+00:00

Comptroller Hearing No. 101.806 involved the exemption provided to flight instructors in Tax Code § 151.328(a)(2).  This statute permits persons engaged in flight instruction to purchase aircraft sales-tax-free.  One condition of the exemption is that the instructor must have a sales tax permit.  In the hearing decision, the ALJ agreed that flight instruction is not [...]

Persons Providing Flight Instruction Must Have A Sales Tax Permit to Purchase Aircraft Sales-Tax-Free2016-11-23T15:02:01+00:00

Court Holds for Taxpayers in Prepaid Wireless Telecommunications Refund Claim

2010-02-03T14:19:56+00:00

On February 2, 2010, District Judge Orlinda Naranjo ruled in favor of taxpayers, TracFone and Virgin Mobile, in their challenge to the state’s attempt to apply the e-911 fee to prepaid wireless carriers. In TracFone Wireless, Inc., and Virgin Mobile USA, LP v. Commission on State Emergency Communications and Texas 9-1-1 Alliance, Cause No. D-1-GN-08-003039, [...]

Court Holds for Taxpayers in Prepaid Wireless Telecommunications Refund Claim2010-02-03T14:19:56+00:00

Third Court of Appeals Denies Taxpayer’s Motion for Rehearing in Reynolds Metals Co. v. Combs

2009-09-25T22:18:17+00:00

In Reynolds Metals Co. v. Combs (Third Court of Appeals, No. 03-07-00709-CV, Apr. 8, 2009), the Third Court denied the taxpayer’s motion for rehearing. In this case, the taxpayer argued that its purchase of ship unloaders, which operated on rails, qualified as a purchase of exempt rolling stock. The court held that the rolling stock [...]

Third Court of Appeals Denies Taxpayer’s Motion for Rehearing in Reynolds Metals Co. v. Combs2009-09-25T22:18:17+00:00

Arbitration Ruling Finds in Favor of Contractor in Dispute with Its Customer; Gilbert Bernal Testified as an Expert Witness in the Case

2009-09-25T22:10:36+00:00

An arbitrator recently ruled in favor of a construction contractor in a sales tax dispute against a business owner for whom the contractor performed remodeling work. Gilbert Bernal of Stahl, Bernal & Davies, L.L.P. testified as the expert witness for the contractor on the sales tax issues concerning whether the contract was a "tax included" [...]

Arbitration Ruling Finds in Favor of Contractor in Dispute with Its Customer; Gilbert Bernal Testified as an Expert Witness in the Case2009-09-25T22:10:36+00:00

States Expand Efforts to Collect Sales Taxes on Internet Sales

2016-11-23T15:02:12+00:00

An article posted on Yahoo! Tech today highlights states' increasing efforts to collect sales taxes on internet sales as they face significant budget shortfalls.  You can find the article here: http://tech.yahoo.com/news/ap/20090112/ap_on_hi_te/tec_internet_sales_taxes.

States Expand Efforts to Collect Sales Taxes on Internet Sales2016-11-23T15:02:12+00:00

Texas Comptroller’s November 2008 Tax Policy News Available On-Line

2008-12-22T19:39:05+00:00

The Comptroller has posted her October Tax Policy News e-newsletter on her website.  The link to the Tax Policy News is http://www.cpa.state.tx.us/taxinfo/taxpnw/tpn2008/tpn811.html.  In the newsletter, the Comptroller notifies taxpayers that the instructions for 2009 Franchise Tax Reports have been released and are available on-line.  The Comptroller has also released a new publication to assist ready-mix [...]

Texas Comptroller’s November 2008 Tax Policy News Available On-Line2008-12-22T19:39:05+00:00