Texas Oil & Gas -Southwest Royalties, Inc. vs. Susan Combs Most Likely Heading to Supreme Court

The issue concerning whether tangible personal property placed inside a well (i.e., “downhole”) qualifies for the manufacturing exemption has been pending in the Texas court system for several years. The trial judge ruled in favor of the Comptroller on April 30, 2012, and the Third Court of Appeals heard oral arguments on September 25, 2013. After considering the issue for almost 11 months, the Third Court of Appeals issued an opinion on August 13, 2014, affirming the trial court’s judgment for the Comptroller. (more…)

TAGS:
,
,
,
,
0 COMMENTS

Why am I Being Audited?

You just received notification that your business has been selected for a Texas Comptroller state tax examination. Unless you have been through the audit process before, you probably have lots of questions and concerns. Of course one of the first questions most business owners ask is, “Why my business?” Although it’s common to think you did something wrong, this usually isn’t the case. However, if you have been selected for audit, Texas Tax Group has a team of 15 former Texas Comptroller State Tax Auditors who can help you save time and money. (more…)

TAGS:
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
0 COMMENTS

Petitioner is liable for the predecessor’s tax liabilities

“The Texas Comptroller of Public Accounts (the Comptroller) assessed successor
liability against ************** (Petitioner) for the sales and use tax
liability of a predecessor business. Petitioner contends that: (1) it is not
liable as successor because it purchased only two of the three COMPANY A stores
that the predecessor operated; and (2) imposing successor liability without
allowing Petitioner to challenge the underlying tax determination violates due
process.” (more…)

TAGS:
,
0 COMMENTS

Hearing No. 34,965 – Successor Liability (Purchaser Liable for Sellers Audit Liability)

“On April 24, 1995, the Comptroller sent Petitioner a Texas Notice of Tax Due in the amount of $***********. The notice was based on successor liability due to the alleged acquisition of a business, *********** “DISTRIBUTING”), with outstanding sales tax liabilities. Petitioner requested a redetermination of the assessment which has resulted in this proceeding.” (more…)

TAGS:
,
0 COMMENTS

Court Case Summary: Plush Toy Prizes Used to Stock Coin-Operated Amusement Crane Machines May Qualify for Resale Exemption

Roark Amusement & Vending, L.P. v. Combs, et al., Cause No. D-1-GN-06-004725

Roark Amusement & Vending, L.P. (Roark) owns and leases coin-operated amusement crane machines that customers operate to try to grab a toy prize. Roark filed a refund claim for Texas sales and use tax paid under protest on its purchases of plush toys used in its coin-operated amusement crane machines, arguing that the plush toy purchases qualified for the sale for resale exemption. (more…)

TAGS:
,
,
0 COMMENTS