Search for: "Texas Comptroller of Public Accounts"
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19 Dec 2008, 2:40 pm
The Comptroller of Public Accounts’ web site, the Window on State Government, hasn’t yet posted an announcement of the days when the agency will be closed for the 2008 Christmas and New Year holidays. [read post]
7 Dec 2008, 2:10 pm
Texas Comptroller of Public Accounts Form 50-115, which charitable organizations must file to apply for a property tax exemption, requires the charitable organization to attach a list of salaries and other compensation for services paid in the list year, and to list any funds distributed to members, shareholders or directors. [read post]
3 Dec 2008, 11:30 am
Billy Hamilton (Deputy Comptroller, Office of the Comptroller of Public Accounts (1990-2006) has published Tax Blogging for Fun and Profit, 50 State Tax Notes 595 (Dec. 1, 2008): Alan E. [read post]
3 Dec 2008, 4:00 am
Over the past few days, the Comptroller of Public Accounts has released nearly two dozen letter rulings issued by the agency’s Franchise Tax Policy group responding to questions from tax professionals and businesses regarding the revised franchise tax, or “Margin Tax. [read post]
19 Nov 2008, 4:00 am
A letter ruling issued over a year ago but only recently posted on the Comptroller of Public Accounts’ STAR research database reaffirms a beneficial sales tax policy uniquely applicable to resellers of natural gas. [read post]
17 Nov 2008, 4:00 am
The Comptroller of Public Accounts recently issued a letter ruling stating that a diversified financial services company which leases motor vehicles to its customers and claims a depreciation deduction for the vehicles on its federal tax return can deduct that depreciation in calculating its cost of goods sold (“COGS”) deduction under the revised franchise tax, or “Margin Tax. [read post]
14 Nov 2008, 8:00 am
Tax law and humor rarely intersect, but that’s exactly what’s going on in The Devil’s Dictionary of Taxation written by former Texas Deputy Comptroller of Public Accounts Billy Hamilton. [read post]
4 Nov 2008, 4:00 am
Because Subsection (e)(33) of the Comptroller of Public Accounts’ franchise tax Rule 3.557 required that “[s]ervice receipts are apportioned to the location where the service is performed…,” the Court went on to conclude from the record in the case that the charges in question were receipts from the performance of services in Texas and thus part of Bell’s Texas receipts for apportionment purposes. [read post]
19 Oct 2008, 2:38 am
Billy Hamilton was deputy comptroller at the Texas Office of the Comptroller of Public Accounts from 1990 until he retired in November 2006. [read post]
8 Oct 2008, 12:00 pm
A recent letter ruling issued by the Comptroller of Public Accounts reaffirms the agency’s longstanding policy that a petroleum landman is the provider of a professional service and is subject to the sales tax consequences that follow from that policy. [read post]
7 Oct 2008, 12:00 pm
The answer to that question is probably “yes” based on the Comptroller of Public Accounts’ statement on the “Revised Franchise Tax – Frequently Asked Questions” page on the agency’s web site, the Window on State Government. [read post]
24 Sep 2008, 12:00 pm
Last Friday, the Comptroller of Public Accounts issued a letter ruling, indexed as document no. 200809175L on the Comptroller’s STAR research database, that set out the details for obtaining the benefit of that hotel tax waiver.The letter ruling was issued in response to a question, presumably from a the operator of a hotel or motel, regarding payment of hotel taxes by the Federal Emergency Management Administration (FEMA) on hotel rooms for Hurricane… [read post]
22 Sep 2008, 12:00 pm
To obtain the exemption, a business with qualifying equipment must annually submit an application to its local appraisal district using the Comptroller of Public Accounts’ Form 50-123 or, if available, the local equivalent form (such as Harris County Appraisal District Form 11.27). [read post]
15 Sep 2008, 12:00 pm
That’s what the Comptroller of Public Accounts pointed out in her press release issued last Friday captioned “Comptroller Susan Combs Advises Hurricane Ike Victims That Some Recovery Services Are Non-Taxable. [read post]
3 Sep 2008, 12:00 pm
(The Comptroller of Public Accounts’ Rule 3.297 (“Carriers”) doesn’t help much, since Subsection (c)(1) of the rule repeats the Tax Code’s definition almost verbatim.) [read post]
2 Sep 2008, 12:00 pm
One of the effects of this year’s first-time filings by thousands of newly-taxable entities under the revised franchise tax, or “Margin Tax,” is that a “good standing” Certificate of Account Status (CAS) has become harder to get from the Comptroller of Public Accounts. [read post]
1 Sep 2008, 12:30 pm
Texas Comptroller of Public Accounts v. [read post]
28 Aug 2008, 12:00 pm
For those who missed it, on Tuesday August 19th the Texas Senate Finance Committee got an update from the Comptroller of Public Accounts as to where things currently stand – revenue-wise and otherwise – with regard to the revised franchise tax, or “Margin Tax. [read post]
26 Aug 2008, 12:00 pm
” That’s because the basic apportionment formula in the Texas Tax Code, as interpreted by the Comptroller of Public Accounts, hasn’t changed significantly in the revised tax. [read post]
22 Aug 2008, 8:00 pm
After reviewing the record, the Court of Appeals agreed and affirmed the District Court’s judgment that the state should take nothing in its collection lawsuit.This collection action arose after the Comptroller of Public Accounts made a sales tax audit assessment of roughly $160,000 against a certain corporation, “Inc. [read post]
