Tag Archives: sales tax

No Resale Exemption for Health Club Equipment, Appeals Court Finds

The Texas Third Court of Appeals issued its opinion today in Fitness International, LLC v. Hegar.  It held that certain equipment, such as cardio machines and weight racks, that a health club purchased for its customers’ use, was not exempt from Texas sales and use tax under the sale for resale exemption.  The court based […]

Texas Legislative Recap for State and Local Taxes 2015

While the 2015 Texas Legislature gave taxpayers a significant franchise tax (margin tax) rate cut and repealed some smaller taxes (some of which had not been collected in years), it otherwise left much of the Texas tax code otherwise unchanged.  In this Texas legislative recap, we’ll tell you about the changes the Texas Legislature made […]

Texas Comptroller Hearing Decision Highlights Importance of Terminating Business Entities

A new Texas Comptroller hearing decision spotlights the importance of terminating business entities after they conclude their business.  Doing so helps limit the entity’s exposure to potential tax assessments.  This is because it, in many cases, may effective reduce the amount of time the Comptroller has to make an assessment against the entity.  I’ll discuss […]

Texas Legislature Considers Tax Increases in Second Special Session

Members of the Texas Legislature have filed two tax bills for consideration in the current second special legislative session.  Both are proposals for how to increase transportation funding in response to Governor Perry’s charge to the Legislature to consider “legislation relating to the funding of transportation infrastructure projects.”  Exactly how much consideration the Legislature will […]


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