Texas State & Local Tax Law Blog

The Texas State & Local Tax Law Blog is intended to provide insight and commentary on developments in Texas state and local tax law to attorneys, accountants and other tax professionals. Some of the covered topics are aircraft taxation in Texas, practice and procedure, Texas franchise tax ("margin tax"), Texas property tax, Texas sales and use Tax, and Texas tax reform.

Author: Alan E. Sherman is a solo practitioner in Dallas.

Blawg Related Categories: Tax Law • States • Texas • Solo / Small Firm

Recent Posts from Texas State & Local Tax Law Blog

A leading state tax publication discusses officers' liability for a company's taxes
A previous post on this site captioned “Holding officers and others personally liable for a company's unremitted taxes” was recently mentioned in a leading state tax publication’s article that discusses the Court of Appeals’…
Taxing business aircraft based out-of-state but "used continually" in Texas
Business or other private aircraft based and operated primarily out-of-state but “used continually” in Texas can be subjected to local property tax, at least in the area of the state subject to the jurisdiction…
For sales tax purposes, a glider shouldn't be considered an "aircraft"
After reading a post from May of last year captioned “Texas Sales Tax: the Comptroller is reviewing aircraft purchases made in the past four years,” a visitor recently asked “Does a glider qualify as…
Getting a "good standing" Certificate of Account Status from the Comptroller
One of the effects of this year’s first-time filings by thousands of newly-taxable entities under the revised franchise tax, or “Margin Tax,” is that a “good standing” Certificate of Account Status (CAS) has become…
An update on the revised franchise tax, revenue-wise and otherwise
For those who missed it, on Tuesday August 19th the Texas Senate Finance Committee got an update from the Comptroller of Public Accounts as to where things currently stand – revenue-wise and otherwise –…
The Comptroller can apportion licensing receipts to the customer's address
The Third Court of Appeals at Austin recently decided TGS-NOPEC Geophysical Company v. Combs, et al., No. 03-07-00640-CV (August 15, 2008), an apportionment case under the former version of the franchise tax that’s likely…
Holding officers and others personally liable for a company's unremitted taxes
Last Thursday, the Third Court of Appeals at Austin issued a lengthy opinion in a collection suit brought by the state against a defunct corporation’s chief executive officer and its chief financial officer for…
The state shouldn't try to collect delinquent taxes from the wrong party
The Texas Third Court of Appeals at Austin today issued its second opinion in as many days in favor of a taxpayer in a sales tax collection lawsuit (the much lengthier opinion in yesterday’s…
Updates since June 24th to the Revised Franchise Tax FAQs
The Texas Comptroller of Public Accounts continues to update the agency’s “Frequently Asked Questions” (FAQs) web page regarding the revised franchise tax, or “Margin Tax.” The Comptroller recently posted several new items dated after…
The seventh public hearing on property tax relief has been set
First, a correction: the caption of the August 6th post on this site, “The fifth Texas property tax relief hearing is set for next Tuesday in Lubbock,” should’ve referred to this week’s tax relief…