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Are Fueling Services for Fracking Subject to Sales Tax as Equipment Rental?
Are Fueling Services for Fracking Subject to Sales Tax as Equipment Rental? Written by: Gilbert Zamora & Dino Marcaccio Tex. Tax Code § 151.051 – SALES TAX IMPOSED Rule 3.294 – RENTALS AND LEASES OF TANGIBLE PERSONAL PROPERTY 202009002L – AGENCY MEMO: SUBJECT:...
TEXAS COMPTROLLER – ADMINISTRATIVE HEARINGS PROCESS
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...
ReManufacturing vs. Repair
Star Letter 9912942LStar Letter 200810222LStar Letter 9712138LStar Letter 200309186H Activities that have transaction tax exemptions are sometimes closely related to services with no tax incentives. The most common example of this is what we refer to as...
Auditor denied $800,000 in manufacturing exemptions until Texas Tax Group was hired!
ISSUE AT HAND State auditor interviewed taxpayer (TP) without proper representation by an experienced sales tax consultant. State auditor lacked Texas tax code/tax policy knowledge, almost costing a Texas taxpayer approximately $1.2 million in an incorrect sales and...
Texas Tax Group Reduced a Landscapers Audit $124,954.93
TEXAS TAX GROUP SIGNIFICANTLY REDUCES TAX ASSESSMENT 1 - TAX RULE 3.356 - REAL PROPERTY SERVICES 2 - TAX RULE 3.291 - CONTRACTORS 3 - TAX RULE 3.357 - NONRESIDENTIAL REAL PROPERTY REPAIR, REMODEL 4 - Texas Comptroller - Auidt Procedures - Auditor Training Manual -...
A Case of Unequal Treatment
ISSUE AT HAND Auditor, supervisor, and Independent Audit Reviewer incorrectly interpreted certain tax policy letters and state statutes. The Comptroller of Public Accounts auditor denied that the taxpayer (TP) was a manufacturer. Certain purchases of assets and...
TEXAS TAX GROUP SAVES TAXPAYER $1.8 MILLION!
ISSUE AT HAND State auditor lacked Texas tax code/tax policy knowledge, almost costing a Texas taxpayer approximately $1.8 million in an incorrect sales tax assessment. Texas Tax Group was not engaged until AFTER the audit was completed by the State auditor. The...
TINT – ALARMS – STEREO – LIGHTING INSTALLATIONS (What is taxable and not taxable?)
TINT – ALARMS – STEREO – LIGHTING INSTALLATIONS (What is taxable and not taxable?) ISSUE: REPAIR/MAINTAINANCE (NOT TAXABLE) VS. REMODEL (TAXABLE) Written by Dino Marcaccio, President of Texas Tax Group Sales tax research documents: Publication 94-113 April 2021 ...
DRILLER – OPERATORS, VENDORS COULD BE OVER-CHARGING YOU SALES TAX ON RENTALS
Texas Drillers & Operators Written By: Joseph Garcia VENDORS COULD BE OVER-CHARGING YOU SALES TAX ON RENTALS TEXAS TAX GROUP CAN HELP YOU GET THIS TAX BACK!!! Not many driller/operators pay attention to exactly how much sales tax they are being charged by their...
CO-MINGLED (MIXED) SERVICES
Taxable and Non-Taxable services billed as a single lump sum Is this charge 100% Taxable? NOT ALWAYS!!! Example: Lump sum single charge for taxable data processing and non-taxable services (Contract Programming or 3rd Party IT Services) Related to: 34 Tex. Admin. §...
Expensive Misconceptions
Recent media reporting shows that American automobile manufacturers could lose $110 billion in revenue in 2021 due to a shortage of computer chips. This shortage helps put into perspective how important manufacturing is to our economy. It’s no wonder that just about...