On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax…
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/ Administrative Law, Taxation
This post is the second of two focused on the Texas sales and use tax treatment of tax-exempt entities. The first, which can be found here, discussed the general categories and criteria applicable tax-exempt entities for Texas…
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/ Administrative Law, Taxation
In its recent decision in United States v. Leeds, the United States District Court for the District of Idaho upheld the application of willful penalties against a deceased husband for failing to report certain foreign bank…
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/ Constitutional Law, Taxation
I’ve previously posted about various Texas sales and use tax rules – general rules, exceptions, and exemptions applied to both taxable services and tangible personal property. However for certain entities—specifically,…
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/ Nonprofit Law, Taxation
The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer…
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/ Commercial Law & Contracts, Elections & Politics, Taxation
On March 11, 2025, the United States House of Representatives passed a joint resolution to overturn a rule that the IRS had promulgated regarding “Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating…
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/ Administrative Law, Science, Computers, & Technology, Taxation
In the first week of March 2025, two separate Texas tax cases were filed in Texas state district court. Each of these involves, among other claims, whether taxable security services should be rendered exempt when preempted by…
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/ Taxation
President Donald Trump announced that his imposed 25% tariffs on imports from Mexico and Canada will take effect today, March 4, 2025, at 12:01 a.m. EST…
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/ Elections & Politics, International Law & Trade
One question I get asked frequently by potential clients who come in suspecting that they have been scammed is whether they might have been the victim of a Ponzi scheme.
Ponzi schemes derive their name from Charles Ponzi, a…
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/ Consumer Protection, Finance & Banking, Securities Law
Short Summary: The IRS filed a motion to dismiss for lack of jurisdiction a petition timely filed by taxpayers using the Tax Court’s online petition generator. Petitions filed using the Tax Court’s online petition generator do…
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/ Civil Procedure, Taxation
Following his January 20th inauguration, President Donald Trump has made a concerted effort to downsize the executive branch of the federal government. Today, in a move that many have anticipated for weeks, President Trump’s…
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/ Elections & Politics, Labor & Employment Law, Taxation
On January 14, 2025, the 89th Regular Session of the Texas Legislature began. In just under one month, various Texas representatives have made a number of proposals to amend the Texas Tax Code that could have a significant…
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/ Taxation
I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement with…
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/ Business Organizations, Commercial Law & Contracts, Taxation
This Freeman Law Insights blog provides a high-level overview of the public’s wide-reaching right to information under the Texas Public Information Act (formerly the Texas Open Records Act) as well as various statutory…
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/ Government Contracting
Cristiano Ronaldo was 2024’s highest-earning Instagram influencer, receiving approximately $3.23 million per post. This jaw-dropping number is not the typical amount that Instagram influencers earn. In fact, on average,…
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/ Art, Entertainment, & Sports Law, Communications & Media Law, Taxation
