Tag Archives: service industry

Movie Theaters Still Qualify for COGS, Appeals Court Says

The Third Court of Appeals issued a new opinion today in American Multi-Cinema, Inc. v. Hegar, over a year and a half after the Texas Comptroller filed a motion for rehearing.  The new opinion leaves in places the Third Court of Appeals’ prior ruling that a movie theater company may include costs of exhibiting films […]

More on Texas Mixed Beverage Tax Changes

The Texas Tribune posted an article today called “Mixed Views on Increased Beverage Tax” by Alexa Ura.  The article discusses the recent changes to Texas’s mixed beverage taxing scheme that I blogged about last month.  I’m quoted in the article briefly explaining why some oppose this change.   I encourage you to read my blog post […]

Governor Perry Signs Big Change to Texas’ Mixed Beverage Tax

The Texas Legislature passed, and Governor Perry signed, a big change to Texas’ mixed beverage gross receipts tax.  In short, the state just passed a tax increase on many alcoholic beverages.  Further, a portion of the tax will be imposed on the consumer instead of the seller. Below, I’ll explain how the mixed beverage tax […]


For Prompt Updates on Texas Tax Law


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