Transportation Company Wins Apportionment Argument in Hearing

2010-10-05T15:12:16+00:00

A transportation company prevailed in a recent hearing involving the apportionment of receipts for transportation services.  Under Texas apportionment rules, receipts for transportation services are apportioned to Texas if the receipt relates to the “transportation of goods or passengers in intrastate commerce within Texas.”  See Comptroller Rule 3.591(e)(32)(A).  The taxpayer in the hearing filed a [...]

Transportation Company Wins Apportionment Argument in Hearing2010-10-05T15:12:16+00:00

Comptroller Issues Guidance for Transportation Industry

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

The Comptroller highlights franchise tax issues facing the transportation industry in its September 2010 Tax Policy News.  In addition to explaining other franchise tax issues, the Comptroller notes the following agency rules and policies: (1) transportation companies are not entitled to use the cost of goods sold deduction, (2) transportation companies are not permitted to [...]

Comptroller Issues Guidance for Transportation Industry2016-11-23T15:02:01+00:00