Welcome back to another hard-hitting edition of Texas Tax Roundup. Let’s see what the Texas tax world weathered the scorching month that was June 2023:
Court Cases -
Protest Payments -
L.L.C., Inc. and Fun...more
Franchise Tax -
Apportionment -
34 Tex. Admin. Code § 3.591 (Margin: Apportionment)—The Comptroller adopted his amendments outlined in our previous post to implement the Texas Supreme Court’s opinion in Sirius XM...more
4/11/2023
/ Administrative Law Judge (ALJ) ,
Business Taxes ,
Franchise Taxes ,
Local Taxes ,
Sales & Use Tax ,
Sales Tax ,
SiriusXM ,
State Taxes ,
Tax Code ,
Texas ,
TX Supreme Court
Aloha y’all. Welcome back to the Texas Tax Roundup, where we gab about all things Texas tax. It was a relatively uneventful February in the Texas tax universe—no cases or all-that-interesting rules to speak of, and most of...more
Hey everybody! Welcome back to another for another edition of Texas Tax Roundup! Hope y’all had a happy Thanksgiving! We got some franchise tax apportionment, some sales and use tax in the oil and gas industry, and some...more
In 2021, the Texas Legislature made it easier for taxpayers to challenge tax assessments without first paying the disputed amounts of tax due. Prior to this change, pay-to-play was the only game in town. Under pay-to-play, a...more
Information Technology Services and the Texas Sales and Use Tax - Under certain circumstances, information technology and associated services may be subject to Texas sales and use tax. The specifics depend on how the Texas...more
Aloha! It’s summer doldrums round here at Texas Tax Roundup this month. Everybody in Texas tax world must be off on vacation in some tropical paradise somewhere where it’s not too hot and the Mai Tais flow more abundantly...more
One of the more complicated areas involving Texas sales and use tax is the taxation of various new construction and real property repair and remodeling services. Determining what’s taxed and what’s not requires delving...more
Howdy folks, and welcome back to another captivating installment of Texas Tax Roundup, where we gab about all things Texas taxes. Nothing court-side this month, just a bunch at the administrative level. Still, it’s...more
Hiya folks, and welcome back to another gripping installment of the Texas Tax Roundup. So, let’s ditch the small talk and get started! ...more
Software can be taxed differently under the Texas sales and use tax, depending on the rights granted to the purchaser and method of delivery. Or, at least, so says the Texas Comptroller of Public Accounts (or “Comptroller”...more