Change in Requirement for LOA(a) A claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.(b) The comptroller by rule may provide additional procedures for claiming a refund under this section. If your company falls...
Dino Marcaccio
Why do account payable reviews for overpaid sales tax yield such good money back to my company?
Why do account payable reviews for overpaid sales tax yield strong returns back to my company? (Short answer: Every year the Texas Comptroller makes changes to tax policy that affects where and how to pay sales tax in your purchasing efforts. Similar to oil wells, you...
Manufacturer Sales Tax Overpayment Review (Should we wait until our routine review to recover overpaid sales tax?)
To be or not to be? Should we perform our review for overpaid sales tax before, during, or after my routine state tax audit? (Short answer: Dont wait, the audit will limit the scope of available credits down to a narrow sample. We are able to capture 100% of all...
Services related to drilling a new well.
SERVICES RELATED TO DRILLING A NEW WELL. It’s been my experience, both as an auditor for the state and as a consultant assisting oil and gas companies under audit by the Comptroller that there exists significant confusion among service providers as to their tax...
Texas Hotel Occupancy Sales Tax Audits
Hotel Occupancy Tax is uniquely different from other tax type in Texas. Many of the rules and regulations that Texas taxpayers are familiar with because of Sales Tax do not apply to the Hotel Occupancy Tax. If the Texas Comptroller of Public Accounts has issued your...
COMPTROLLER PROPOSES SIGNIFICANT CHANGES TO TAX RULE 3.334 ‘LOCAL SALES AND USE TAX’ –
RELATED TO CERTAIN ONLINE RETAILERS
Note: The Comptroller will hold public hearings on this matter on October 17, 2022 at 9:00am in Room 170 of the Stephen F. Austin Building, 1700 Congress Ave., Austin, Texas 78701. The Background. The Comptroller of Public Accounts has proposed significant additions /...
Why do Dentists get audited by the Texas Comptroller
Why do Dentists get audited by the Texas Comptroller? Answer: Because 61% of the audits are ‘tax due’ (mostly based on purchases) Please go to link the following 2 links: Completed - Dentist Sales Tax Audits (since 1-1-2020) Qty. 115Click here to view PDF Active -...
International Fuel Tax Agreement Audit
Texas Tax Groups Introduction to Motor Fuel Use Tax Compliance Truck drivers are needed everywhere in the United States to transport important freight and supplies. You see the recruiting ads on billboards, see them on TV, and hear them on the radio. The job can be...
COLLISION REPAIR SHOP INCORRECTLY ASSESSED OVER $100,000
Texas Comptroller of Public Accounts – Administrative CPA Hearing No. 111,302 (2017) In this audit and final hearings decision the Texas Comptroller and Administrative Law Judge incorrectly assessed over $100,000 in sales tax plus a 10% penalty and interest against a...
CONTESTING DISAGREED AUDITS, EXAMINATIONS AND REFUND DENIALS
If you have been audited by the Texas Comptroller’s Office and been incorrectly assessed taxes or denied a credit/refund you have the right to file for a REDETERMINATION OR REFUND HEARING. I have been a Texas Comptroller auditor and then a consultant for over 30...