The recent Texas Third Court of Appeals decision in Hegar v. El Paso Electric Company highlights the importance of specificity when seeking Texas state tax refunds. There, the Third Court of Appeals found that the courts lacked jurisdiction over a taxpayer’s Texas sales tax refund suit when the taxpayer failed to specify the precise grounds
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Texas Supreme Court Allows Taxpayer Suit without Prepayment
In its opinion issued May 8, 2020 in EBS Solutions, Inc. v. Hegar, the Texas Supreme Court allowed a taxpayer’s lawsuit challenging a Texas tax assessment to go forward even though the taxpayer had not prepaid the entire assessment before filing suit. (Note: Seay & Traphagan, PLLC represents EBS Solutions, Inc. in connection with this…
Courts Rule on Texas Franchise Tax Apportionment
Two recent Texas court opinions address apportionment under the Texas franchise tax, also known as the Texas margin tax. Apportionment is the method by which a taxpayer determines how much of its income (or, in Texas, taxable margin) is taxable to a particular state as opposed to other states.
The Texas Supreme Court decided one…
Texas Franchise Tax Deadlines Extended Due to COVID-19
The Texas Comptroller has announced the extension of the Texas franchise tax filing and payment deadlines due to the ongoing COVID-19 situation.
Annual Texas franchise tax reports are now due on July 15, 2020. All Texas franchise taxpayers will receive this extension automatically. Taxpayers may also request additional extensions.
- Mandatory EFT taxpayers. Taxpayers who
…
Texas Franchise Tax Deadlines Extended Due to COVID-19
The Texas Comptroller has announced the extension of the Texas franchise tax filing and payment deadlines due to the ongoing COVID-19 situation.
Annual Texas franchise tax reports are now due on July 15, 2020. All Texas franchise taxpayers will receive this extension automatically. Taxpayers may also request additional extensions.
- Mandatory EFT taxpayers. Taxpayers who
…
Texas Supreme Court Rules in Margin Tax COGS Cases
The Texas Supreme Court recently released opinions in three Texas franchise tax/margin tax cases. All three opinions address the applicability of the Texas franchise tax’s cost of goods sold subtraction to costs incurred by taxpayers in specific industries. Below, we discuss the industry-specific rulings in each case, and then consider what the cases, taken as…
Texas Supreme Court Rules in Margin Tax COGS Cases
The Texas Supreme Court recently released opinions in three Texas franchise tax/margin tax cases. All three opinions address the applicability of the Texas franchise tax’s cost of goods sold subtraction to costs incurred by taxpayers in specific industries. Below, we discuss the industry-specific rulings in each case, and then consider what the cases, taken as…
Texas Tax Law During Social Distancing
Texas taxpayers should remain vigilant of Texas tax law during social distancing. One easy way to do this is by checking the mail for tax communications with important deadlines. The following are a few examples of time-sensitive notices from the Texas Comptroller.
Notice of Tax Due
A taxpayer who receives a Notice of Tax Due…
Texas Comptroller Offers Taxpayers COVID-19 Help
The Texas Comptroller’s office announced today that it would offer assistance to taxpayers affected by coronavirus (COVID-19). According to a new page on the Texas Comptroller web site, the Texas Comptroller will offer short-term payment plans as well as waiver of penalty and interest for most taxpayers. Such assistance is available for the Texas sales…
U.S. Supreme Court Overturns Physical Presence Standard
The U.S. Supreme Court recently issued the most important state and local tax opinion in 25 years. That opinion, South Dakota v. Wayfair, Inc., overrules the U.S. Supreme Court’s 1992 decision in Quill Corp. v. North Dakota. In Quill, the U.S. Supreme Court reaffirmed that states could only impose their taxes on those businesses…