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 […]
The U.S. Supreme Court’s recent decision in U.S. v. Windsor raises many questions for the world of tax. The decision invalidated the portion of the Defense of Marriage Act (DOMA) that defines “marriage” only as a union between a man and a woman for federal purposes. However, the decision did not invalidate the portion of […]
Today, the Texas Supreme Court continued its trend of giving little deference to the Texas Comptroller in Combs v. Health Care Services Corporation. There, the Texas Supreme Court held that Health Care Services Corporation, a company that administers federal health insurance programs, was entitled to the sale-for-resale exemption from Texas sales and use taxes on […]
This post takes a quick look at the decisions regarding Texas sales and use tax and Texas franchise tax that the Texas Supreme Court and Texas Courts of Appeals have handed down in the past year. While this blog has already discussed some of these, now is a good time to revisit them in light […]
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 […]
Over the last few weeks, Texas courts haven’t been giving much deference to the Texas Comptroller—at least, not to her administrative rules. Two courts have determined that certain Comptroller rules are unnecessary at best, and invalid at worse. One of those courts was the Texas Supreme Court. The Roark Case and the Texas Sales Tax […]
Last Friday, the Texas Supreme Court announced its decision in the Nestle USA, Inc. case. This was Nestle’s second constitutional challenge to the Texas franchise tax. Not surprisingly, the Court rejected Nestle’s challenge–it upheld the tax. Nestle’s Challenge to the Texas Franchise Tax Nestle’s approach was to take a “shotgun blast” to the tax. I […]
Welcome, everyone, to the Seay Law Firm’s Texas tax law blog. It will primarily cover Texas tax law. We’ll use this space to provide updates on current events in Texas tax law, as well as provide a more in-depth look into various tax related topics that strike my interest. My goal is to make this […]
