News & Analysis as of

Texas State Taxes Sales Tax

Freeman Law

Texas Sales and Use Tax | The Manufacturing Exemption

Freeman Law on

We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more

Freeman Law

Texas Sales and Use Tax Treatment of Software and Computer Programs

Freeman Law on

The function and utility of computers has changed and evolved at an exponential rate over the last several years, and will likely continue to do so, particularly as advancements like artificial intelligence become integrated...more

Freeman Law

Texas Tax Roundup | June 2023 | Protest Payments, Exempt Organizations, and More!

Freeman Law on

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

Freeman Law

Texas Sales and Use Tax Implications of Oil and Gas Well Servicing

Freeman Law on

In certain circumstances, services performed on oil and gas wells or related equipment may be subject to Texas sales or use tax.  The taxability of these services is fraught with complexity, but is discussed briefly below....more

Freeman Law

Texas Tax Roundup | March 2023: Flowback, Welding, Local Taxes, and More!

Freeman Law on

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

Freeman Law

Texas Tax Roundup | February 2023

Freeman Law on

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

Freeman Law

Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!

Freeman Law on

December was a bit of a slow month on the Texas tax front. Hopefully everyone was out of their respective offices and enjoying the holidays/resting up for the upcoming legislative session. Still, we got an interesting opinion...more

Freeman Law

Texas Tax Roundup | April 2022

Freeman Law on

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

BakerHostetler

[Podcast] What Lies Beneath - When Does the Sales Tax Manufacturing Exemption Start?

BakerHostetler on

How does the manufacturing exemption apply when the end product starts off as real property? Matt Hunsaker breaks down the Texas Court of Appeals opinion in Texas Westmoreland Coal Co. and its implications....more

9 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide