If you have been audited for sales, liquor, or franchise tax and do not think you owe the tax assessment, you might file for a REDETERMINATION/ADMINISTRATIVE HEARING. Your only other option is to pay the assessment by the deadline (60 days for non-fraud audits, 20...
Tax Law
Texas Local Tax vs. “Place of Business”
Keep in mind that this article will not cover every scenario, but it will describe the basics of selling tangible personal property when you have more than one ‘place of business’ or you drop ship the item.
Are Political Consulting Services Provided by an Out-of-state Firm Taxable?
We were recently approached by a newspaper reporter asking us to address the franchise and sales tax ramifications of an out-of-state consulting firm sending an employee into Texas to conduct political consulting. The consultant has visited Texas on multiple occasions and bills between $50,000 and $100,000 in fees on an annual basis.
If You Provide a Service Using the Internet Then Beware
Tax Rule 3.330 – Data Processing There is, without a doubt, one taxable service Tax Rule that stands out far above ALL others as being vague and undefined and which can be applied, right or wrong, at the discretion of an inexperienced rookie Texas Comptroller...
Are You Personally Liable for Fraudulent Tax Evasion?
Section 111.0611: Personal Liability for Fraudulent Tax Evasion I prefer to call it the ‘Personal Officer Fraud’ Tax Code Section. Either way, you have probably never heard of this tax law unless you or your client has received some type Texas Comptroller Notification...