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Sexually Oriented Business Fee (aka the Pole Tax)
Most, if not all, of these SOB fee estimated assessments are wrong. Very wrong. Consultants at Texas Tax Group (ex-Texas Comptroller auditors) have carefully reviewed the Texas Comptroller’s SOB fee estimation method on SOBF client assessments and found many errors. These audit methodology errors can easily DOUBLE what the business actually owes in SOB fee. Texas Tax Group can help you defend yourself against these harsh and significantly over stated assessments.
South Dakota vs. Wayfair Inc.
On January 12, 2018 the U.S. Supreme Court agreed to hear the State Court case of South Dakota vs. Wayfair Inc. For many years the Supreme Court has basically punt on this white elephant issue (i.e., Federal law for the taxation of internet sales).
Downhole Equipment – Sales Tax Exemptions
A fairly recent court case was Southwest Royalties, v. Hegar. Here the Texas Supreme Court addressed whether downhole oil and gas equipment, such as tubing, casing and pumps, qualified for the manufacturing exemption from the Texas sales and use tax.
Revenue Suppression Software (aka Zapper Programs)
If you run a business that takes in a lot of cash (convenience store, restaurant, nightclub, etc.), you might be tempted to buy one of these Zapper programs. Bad idea. Although these programs do a pretty good job of excluding the cash sales from your POS cash register system, an alert Federal or State Auditor can often figure out the scam.
Hotel Occupancy Tax Lawsuits Argue for Collection by Online Travel Companies
What Does It Potentially Mean for Sales Tax Issues Involving Out-of-State Retailers? For over 10 years, online travel companies (OTCs) hotel occupancy tax cases have been initiated by a large number of individual cities, municipalities and states all over the...
Successor Liabilities – Audit Assessments Can Be Transferred
Since 2010 the Texas Comptroller’s Office has nearly tripled the annual number of successor liability assessments based on the three tax code sections listed below. Most of these assessments involve either a Sales Tax audit or a Mixed Beverage Gross Receipts Tax audit, which are transferred to a successor entity or individual using one or more of three tax code sections.
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...
The Texas Comptroller Managed Audit Program: A Win-Win Scenario
The Managed Audit Program (MAP) was initiated by the Texas Comptroller’s Office in 1999 in order to allow qualifying businesses to conduct quasi self-audits with minimal input from the Texas Comptroller’s Office. The benefit to the Comptroller’s Office and the State are significant cost savings because less resources are being expended. Find out about the numerous business benefits.
Sales Tax and Midstream Oil and Gas Companies
In Texas oil and gas is primarily moved by pipeline. Texas has over 425,000 miles of pipelines within its borders that represent about 1/6 of the total pipeline structure in the United States. The Pipeline safety department of the Texas Railroad Commission is charged with the responsibility of enforcing compliance with federal and state laws and regulation by the more than 1,485 pipeline operators in Texas of intrastate gathering, transmission, distribution and master-metered systems.