Taxpayer Wins Diesel Fuels Tax and Sales Tax Case at SOAH

2013-04-22T15:36:21+00:00

On April 12, 2013, in SOAH Docket No. 304-12-7285.90, Comptroller Hearing No. 104,440, the SOAH Court, Judge Victor John Simonds presiding, issued its Proposal for Decision (PFD) dismissing both a diesel fuels tax and a sales tax assessment against an oilfield service operator that had purchased and resold condensate, an unrefined petroleum product that is [...]

Taxpayer Wins Diesel Fuels Tax and Sales Tax Case at SOAH2013-04-22T15:36:21+00:00

Governor Vetoes “Internet Sales Tax” Bill

2016-11-23T15:01:59+00:00

House Bill 2403, as passed by the Texas Legislature, would have amended the Texas Tax Code to provide that a company has nexus with Texas for sales tax purposes if it (1) sells property owned by another person in Texas, (2) owns a "substantial ownership interest" in or in which a "substantial ownership interest" is [...]

Governor Vetoes “Internet Sales Tax” Bill2016-11-23T15:01:59+00:00

State Sales Tax Proposed Legislation

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

The Texas House moved to tighten the State’s rules regarding when online businesses must collect sales tax, in an effort to take a stand against internet retailers like Amazon.com.    Proposed House Bill 2403 would amend the state tax code to clarify that a “seller or retailer” is required to collect sales tax if: -          The [...]

State Sales Tax Proposed Legislation2016-11-23T15:02:00+00:00

Third Court Issues Opinion on Resale Exemption in Health Care Services Corp. Case

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

The Third Court of Appeals in Austin recently issued an opinion involving the automatic title transfer provisions in the federal FAR regulations that affect companies that do business with the federal government.  The FAR regulations dictate that title to property purchased by a vendor to the federal government immediately passes to the government.  Texas courts [...]

Third Court Issues Opinion on Resale Exemption in Health Care Services Corp. Case2016-11-23T15:02:00+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

Southwestern Bell Yellow Pages v. Combs Decided by Third Court of Appeals

2010-10-05T15:08:05+00:00

In Southwestern Bell Yellow Pages v. Combs, the Third Court of Appeals ruled in favor of the Comptroller and her interpretation of Tax Code § 151.011’s definition of “use.”  The Court held that when the taxpayer purchased paper outside of Texas, had that paper printed and manufactured into phone books outside of Texas, and delivered some [...]

Southwestern Bell Yellow Pages v. Combs Decided by Third Court of Appeals2010-10-05T15:08:05+00:00

Comptroller Hearing Distinguishes Between Nontaxable Preliminary Art and Taxable Finished Art

2016-11-23T15:02:05+00:00

In Hearing No. 47,841, the taxpayer reviewed preliminary designs for holiday cards, invitation postcards, mailing stuffers, insert cards, banners, t-shirts, brochures, flyers, trade show inserts, ads and notebooks prepared by a third party. The taxpayer reviewed the designs only in electronic form. The taxpayer then instructed the third party to deliver the designs to a [...]

Comptroller Hearing Distinguishes Between Nontaxable Preliminary Art and Taxable Finished Art2016-11-23T15:02:05+00:00

Court of Appeals Upholds Resale Exemption for Software Purchased and Transferred to Franchisees

2016-11-23T15:02:05+00:00

In 7-Eleven, Inc. v. Combs (Third Court of Appeals, No. 03-08-00212-CV, Aug. 31, 2009), the Court held that the taxpayer was entitled to a resale exemption on software that it purchased and transferred to its franchisees as a an integral part of its provision of taxable data processing services to the franchisees. The software was [...]

Court of Appeals Upholds Resale Exemption for Software Purchased and Transferred to Franchisees2016-11-23T15:02:05+00:00