Tag Archives: Texas sales and use tax

Third Court of Appeals Expands Aircraft Sales Tax Exemption

The Third Court of Appeals’ opinion in Cirrus Exploration Company v. Combs expands the number of businesses who may purchase aircraft without paying Texas sales and use tax.  In doing so, the Third Court of Appeals once again rejected a long-standing Texas Comptroller policy that imposed additional requirements not found in the Texas Tax Code […]


Court of Appeals Hears Argument Regarding Texas Sales Tax Exemption for Oil and Gas Equipment

The Texas Third Court of Appeals heard oral argument today in Southwest Royalties, Inc. v. Combs, No. 03-12-00511-CV.  The case addresses whether oil and gas operators may claim the Texas sales and use tax manufacturing exemption on their purchases of certain above-ground and downhole production equipment.  An ultimate win for the taxpayer here could mean […]


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 […]


Court Decision May Make Texas Sales and Use Tax Refund Claims Easier to File

A recent Travis County District Court decision steps back the Texas Comptroller’s efforts to make it more difficult for taxpayers to file Texas sales and use tax refund claims.  The case is Ryan, LLC v. Combs, Docket No. D-1-GN-12-002388.  Judge Amy Clark Meachum issued a final order in the case on May 10, 2013 that […]


A Warm Welcome to Amanda Traphagan, Texas Tax Attorney

I’m pleased to announce that the firm has hired Amanda Traphagan, Texas tax attorney. You can read more about her by following the link. I worked with Amanda at my previous firm, and she is one of the brightest and most creative attorneys I’ve ever met. She also always has her clients’ best interests in mind. […]


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