Texas Local Tax vs. “Place of Business”

I read a somewhat recent Texas Comptroller ‘Private Letter Ruling’ (PLR) dated March 9, 2018.  The ID number or ‘fiche’ number as it is referred to is:  201803005L and can be found on the agency website – see link https://star.comptroller.texas.gov/advanced...

South Dakota vs. Wayfair Inc.

Supreme Court agrees to hear ‘Internet Sales Tax Case’ 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...

Sales Tax and the Upstream Petroleum Industry

The upstream sector of the Petroleum industry involves companies that search for potential underground crude oil and natural gas fields, drill exploratory wells, and subsequently drill and operate the wells that recover and bring the crude oil and/or raw natural gas...

Sales Tax and Midstream Oil and Gas Companies

Companies involved in the midstream movement of oil and gas from the well sites to the processing or downstream refineries generally utilize pipelines, tanker trucks, barges, rail or oil tankers. In Texas oil and gas is primarily moved by pipeline. Texas has over...