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24 Aug 2007, 7:00 am
This is the first Super Bowl to be played in North Texas, so it’s not surprising that the Texas Comptroller of Public Accounts was asked to rule on the applicability of Texas sales and use tax on the charge for tickets to the game. [read post]
10 Jun 2008, 1:00 pm
In a policy clarification that’s sure to be important to businesses that charge for providing parking spaces on a first-come, first-served basis to their customers, tenants and others, the Texas Comptroller of Public Accounts recently stated that such charges are taxable as charges for motor vehicle parking services. [read post]
23 Nov 2007, 6:00 am
 As mentioned in a previous post on this site, between October 23rd and November 14th members of the staff of the Texas Comptroller of Public Accounts went on tour throughout the state to conduct free seminars on the revised franchise tax, the so-called “Margin Tax. [read post]
16 Apr 2009, 2:00 pm by Alan E. Sherman
The Comptroller of Public Accounts has just posted an article on the agency's web site, the Window on State Government, with some suggestions for requesting extensions of time to file 2009 franchise tax reports. [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]
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]
10 Jan 2007, 8:16 am
The new Comptroller of Public Accounts, Susan Combs, has transferred administrative tax hearings from the Comptroller's office to the State Office of Administrative Hearings (SOAH). [read post]
31 Dec 2007, 10:20 am
For the sales, use, franchise and other statewide taxes, Susan Combs was inaugurated as the new Comptroller of Public Accounts, major changes were made to the administrative hearings process for disputing assessments or refund claim denials, and most importantly the revised franchise tax (the so-called “Margin Tax”) was revised yet again by the Legislature and extensively interpreted in the Comptroller’s administrative rules and… [read post]
27 May 2008, 7:00 am
The Texas Comptroller of Public Accounts recently issued a letter ruling to a food processor that had asked whether it was entitled to a sales tax exemption for work clothing and similar garments that it purchased for its employees to wear in food processing areas. [read post]
28 Mar 2011, 5:00 am by Alan E. Sherman
Remember those hundreds, actually thousands, of letters that the Texas Comptroller of Public Accounts sent to aircraft purchasers starting in the spring of 2007? [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]
30 Mar 2009, 5:00 am by Alan E. Sherman
Susan Combs, the Comptroller of Public Accounts, issued a press release last Friday reminding business owners that, absent an extension, mandatory business personal property (BPP) renditions must be filed with Texas’ county appraisal districts by this coming April 15th. [read post]
5 Dec 2007, 6:00 am
As mentioned in a previous post on this site captioned “Attention Texas Restauranteurs: You just received a sales tax break for that table of twelve,” the Texas Comptroller of Public Accounts adopted a new version of Rule 3.337 entitled “Gratuities” in February of 2006 to reflect the agency’s policy regarding mandatory gratuities (tips). [read post]
27 Dec 2007, 6:00 am
The Texas Comptroller of Public Accounts recently explained the agency’s current sales and use tax policy regarding the cleaning of certain types of improvements to realty in an internal taxability memorandum indexed as document no. 200712999L in the Comptroller’s STAR research database and briefly mentioned in the December 2007 issue of the agency’s Tax Policy News. [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]
20 May 2009, 5:00 am by Alan E. Sherman
The seller must retain the completed certificate in its records to show why no sales tax was collected on the sale of the aircraft and provide a copy to the purchaser and to the Texas Comptroller of Public Accounts, Business Activity Research Team, P. [read post]
10 Oct 2007, 10:30 am
That expectation was partly realized yesterday, October 9th, when the July 2007 Comptroller of Public Accounts Case List and Summary of Issues appeared on the AG’s website. [read post]
27 Apr 2015, 6:51 am by John McFarland
In 2013, the Texas Legislature passed House Bill 724, creating the Texas Unclaimed Mineral Proceeds Commission, and charged the commission to study and provide recommendations regarding distribution of unclaimed mineral proceeds held by the Texas Comptroller of Public Accounts. [read post]
14 Jan 2008, 6:00 am
Last week, the Texas Attorney General (AG) added the November 2007 Comptroller of Public Accounts Case List and Summary of Issues to the AG’s 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]