Texas Senate Proposes Tax Code Changes

2016-11-23T15:01:51+00:00

On Tuesday, February 24, the Texas Senate unveiled its proposed tax relief package worth approximately $4.6 billion.  Among the changes proposed by the Senate are Senate Bills 7 and 8, both of which would affect the Texas franchise tax.  Senate Bill 7 would permanently reduce the franchise tax rate from 1% to 0.85% (and from [...]

Texas Senate Proposes Tax Code Changes2016-11-23T15:01:51+00:00

Taxpayer Prevails in Franchise Tax Refund Claim By Proving that Fuel Surcharges are Not Revenue

2015-02-02T18:11:23+00:00

On December 4, 2014, in SOAH Docket No. 304-14-0501.13, Comptroller Hearing No. 107,457, the Comptroller issued its final Comptroller’s Decision granting a franchise tax refund to a transportation company.  This case involved the company’s fuel surcharges.  The company’s federal income tax returns and franchise tax reports, as originally filed, reported fuel surcharges as revenue.  The [...]

Taxpayer Prevails in Franchise Tax Refund Claim By Proving that Fuel Surcharges are Not Revenue2015-02-02T18:11:23+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

Victory in Texas Supreme Court for Taxpayer

2016-11-23T15:01:52+00:00

David Sewell and Gilbert Bernal represented the taxpayer in the case of Combs v. Richmont Aviation, Inc.  The Texas Supreme Court decided the case in favor of the taxpayer.  Based on the Court’s decision, the State of Texas can no longer require taxpayers to pay an amount of disputed tax as a precondition to challenging [...]

Victory in Texas Supreme Court for Taxpayer2016-11-23T15:01:52+00:00

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

Texas Supreme Court Rules in Favor of Taxpayer in E911 Fee Case

2013-04-22T15:34:21+00:00

On April 5, 2013, the Texas Supreme Court rendered its decision in favor of the taxpayers, TracFone Wireless, Inc. and Virgin Mobile USA, L.P., in their e911 fee case against the State.  The Court specifically found that the statutory collection requirements for the e911 fee under sec. 771.073(a) of the Texas Health & Safety Code [...]

Texas Supreme Court Rules in Favor of Taxpayer in E911 Fee Case2013-04-22T15:34:21+00:00

Texas could face new budget woes

2012-09-19T04:14:53+00:00

"AUSTIN — The Texas Supreme Court could blow a hole in the state's budget if it finds the business tax unconstitutional, as pressed Tuesday in a lawsuit led by food giant Nestlé USA." http://www.mysanantonio.com/news/local_news/article/Business-tax-challenge-could-rock-state-budget-3875505.php

Texas could face new budget woes2012-09-19T04:14:53+00:00

Texas Comptroller’s Amnesty Program Ends August 17, 2012

2012-08-02T10:00:30+00:00

The Texas Comptroller has launched Project Fresh Start, an amnesty program for taxpayers that have failed to register for one or more taxes or that have past-due tax reports. The deadline to apply for the program is August 17. More information can be found on the Comptroller's website (http://www.freshstart.texas.gov), or you can contact David Sewell [...]

Texas Comptroller’s Amnesty Program Ends August 17, 20122012-08-02T10:00:30+00:00

Change in Comptroller Policy for Amending Franchise Tax Reports

2012-07-18T17:02:08+00:00

A June 2012 policy statement issued by the Comptroller notified taxpayers of a change in policy regarding amending franchise tax reports to select a different deduction. Under prior law and policy, a taxpayer that filed a franchise tax report electing the cost of goods sold deduction could not amend the report to take the compensation [...]

Change in Comptroller Policy for Amending Franchise Tax Reports2012-07-18T17:02:08+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 Ho