Search for: "Texas Comptroller of Public Accounts"
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7 Apr 2008, 7:00 am
The Texas Comptroller of Public Accounts is holding what are likely to be the agency’s final two live seminars before the upcoming May 15th filing deadline for franchise tax reports based on the new “margin” calculation. [read post]
4 Apr 2008, 2:00 pm
The Texas Comptroller of Public Accounts continues to update the agency’s revised “Frequently Asked Questions” (FAQs) web page regarding the revised franchise tax, or “Margin Tax. [read post]
2 Apr 2008, 9:00 am
Subsection (g) of Texas Comptroller of Public Accounts’ Sales and Use Tax Rule 3.322 allows a contractor to purchase otherwise taxable construction materials free of sales and use tax if the purchaser is the “authorized agent” of a qualifying tax exempt organization. [read post]
31 Mar 2008, 4:00 pm
The Texas Comptroller of Public Accounts has just released the final forms and instructions to be used for filing 2008 reports covering the revised franchise tax, or “Margin Tax. [read post]
27 Mar 2008, 7:00 am
The Texas Comptroller of Public Accounts' Decision in Hearing No. 47,007 (2007), summarized in an article captioned “Hearing Summary: Taxability of Repairs to a Pizza Preparation Table" in the March 2008 issue of the Comptroller's Tax Policy News, provides an example of the differing burdens of proof between administrative refund and redetermination proceedings involving the application of sales tax to services. [read post]
26 Mar 2008, 7:00 am
The Texas Comptroller of Public Accounts has just posted the March 2008 issue of the Tax Policy News, the Comptroller’s monthly electronic tax policy newsletter, on the agency’s web site, the Window on State Government. [read post]
25 Mar 2008, 7:00 am
That’s important, since Section 171.255 has long been used by the Texas Comptroller of Public Accounts to hold corporate officers and directors personally liable for taxes owed to the state by a corporation that has had its corporate privileges forfeited for failure to satisfy its franchise tax obligations; see, for example, the Comptroller’s Decision issued last December in Hearing Nos. 44,718 and 46,494.Section 171.255 provides as… [read post]
24 Mar 2008, 7:00 am
The Texas Comptroller of Public Accounts continues to update the agency’s “Frequently Asked Questions” web page regarding the revised franchise tax, or “Margin Tax. [read post]
22 Mar 2008, 12:00 pm
The Texas Comptroller of Public Accounts has announced a favorable policy change regarding extension requests submitted under the revised franchise tax, or “Margin Tax. [read post]
14 Mar 2008, 7:00 am
A review of the Texas Attorney General’s January 2008 Comptroller of Public Accounts Case List and Summary of Issues reveals a number of cases pending at the Travis County District Court in Austin (the court that hears cases involving statewide taxes such as the franchise, sales and use taxes) that are currently listed as inactive. [read post]
13 Mar 2008, 7:00 am
” Therefore, HWC’s purchases of those reels would be eligible for the exemption as packaging, according to Tax Code Section 151.318(d) and Texas Comptroller of Public Accounts’ Rule 3.300(d)(15), if HWC was a manufacturer. [read post]
11 Mar 2008, 7:00 am
A letter ruling issued last October but only recently posted on the Texas Comptroller of Public Accounts’ web site rejected a taxpayer’s arguments that, under the facts described, point of sale wrapping and packaging items are exempt from sales and use tax. [read post]
10 Mar 2008, 7:00 am
It’s therefore not surprising that the Texas Comptroller of Public Accounts has published policy statements from time to time as to whether or not a particular type of work performed during a plant turnaround is a “taxable service” subject to sales or use tax; consider, for example, the letter ruling published last November and discussed here in a previous post captioned “Texas Sales & Use Tax: when refinery… [read post]
7 Mar 2008, 1:24 pm
A few minutes ago, the Texas Comptroller of Public Accounts posted "preview" versions of the 2008 forms for reporting the revised franchise tax, the so-called "Margin Tax," along with information and instructions for completing the forms. [read post]
7 Mar 2008, 6:00 am
As mentioned in a previous post on this site, the Texas Comptroller of Public Accounts adopted Rule 3.587 at the end of 2007 to interpret Texas Tax Code Section 171.1011, the provision that prescribes the “Total Revenue” component used in calculating a taxable entity’s margin under the revised franchise tax, or “Margin Tax. [read post]
6 Mar 2008, 6:00 am
An earlier post captioned “Texas Franchise Tax: the Comptroller has scheduled the first internet-based seminars covering the revised franchise tax” mentioned that the Texas Comptroller of Public Accounts had scheduled a series of web-based seminars, or “webinars,” for late January and early February to discuss the revised franchise tax, or “Margin Tax. [read post]
5 Mar 2008, 6:00 am
The Texas Comptroller of Public Accounts recently stated the agency’s policy that it’s too late to recover a refund of sales tax paid in error on gas or electricity used in manufacturing once manufacturing operations have ended. [read post]
4 Mar 2008, 6:00 am
The Texas Comptroller of Public Accounts recently posted the February 2008 issue of the Tax Policy News, the agency’s monthly tax newsletter, on the Comptroller’s redesigned web site. [read post]
3 Mar 2008, 6:00 am
Late last month, the Texas Attorney General (AG) posted the January 2008 Comptroller of Public Accounts Case List and Summary of Issues on the AG’s redesigned web site. [read post]
27 Feb 2008, 7:22 am
Kelley, a former Houston comptroller who had campaigned for the DA job but lost to Rosenthal, took the case. [read post]
