Tag Archives: trial court case

Judge Finds Texas School Finance System Unconstitutional

A Travis County District Court judge ruled Thursday that Texas’s school finance system violates the Texas Constitution.  The judgment and associated findings of fact and conclusions of law are available here.  Review of the decision will go directly to the Texas Supreme Court.  The judge wrote that his ruling would not be implemented until July […]

Texas Judge Rules Auto Repair Labor Costs Includible in Cost of Goods Sold for Texas Franchise Tax Purposes

A Travis County District Court judge ruled on July 22, 2014 in Autohaus LP, LLP v. Combs that an auto dealer could include labor costs to install new and replacement auto parts in its cost of goods sold for Texas franchise tax purposes.  In doing so, the judge held that the Comptroller rule defining the […]

Court Declares New Tax on Small Tobacco Manufacturers Unconstitutional

A Travis County District Court judge recently found that a new tax on small tobacco manufacturers violates the Equal and Uniform Taxation Clause of the Texas Constitution in Texas Small Tobacco Coalition v. Combs, Cause No. D-1-GN-13-002414.  The Texas Comptroller has appealed the judge’s decision. The Tax on Small Tobacco Manufacturers The Texas Legislature passed […]

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 […]

Sexually Oriented Business Fee May Soon be Declared Unconstitutional . . . Again

Update: On July 9, Judge Jenkins published a Final Judgment holding that the SOB Fee does NOT violate the Texas Constitution. See my July 30 post on the Texas Sexually Oriented Business Fee for more details. The Texas Sexually Oriented Business Fee may soon be declared unconstitutional as an improperly allocated occupation tax. Yesterday, District Court Judge […]


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