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Texas Tax Law Blog

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By: Martens, Todd & Leonard

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Jimmy Martens And John Grubb
Lacy Leonard And John Grubb
Katy Ballard
Allison Cunningham
John Grubb
Lacy Leonard
Gordon Martens
Jimmy Martens

Latest from Texas Tax Law Blog

Texas Tax Law Blog

Texas Franchise Tax Update: Texas Supreme Court Finds in Taxpayer’s Favor in Sirius Apportionment Case

By Gordon Martens
March 25, 2022

In Hegar v. Sirius XM Radio, Inc., the Texas Supreme Court reversed the Third Court of Appeals, rejecting the Comptroller’s argument that receipts from services should be apportioned based on the “receipt-producing, end-product act” test. Instead, the court found that…

Texas Tax Law Blog

Texas Franchise Tax Update: Comptroller Issues FAQs on Cost of Goods Sold

By Jimmy Martens And John Grubb
March 3, 2022

On February 4, 2022, the Texas Comptroller recently provided guidance clarifying several Texas franchise tax Cost of Goods Sold (“COGS”) issues for Texas taxpayers. The Comptroller issued the guidance as responses to Frequently Asked Questions (“FAQs”). The FAQs touch on…

Texas Tax Law Blog

Refund Claims Easier to Preserve for Judicial Review—For Now

By Lacy Leonard And John Grubb
December 6, 2021

A Texas appellate court sitting en banc recently made it easier for taxpayers to preserve refund claims for judicial review by quoting the relevant subsection(s) of the manufacturing exemption statute and including supporting documentation identifying the equipment and transactions at…

Texas Tax Law Blog

Manufacturing Exemption – Raw Materials as Real Property

By Jimmy Martens And John Grubb
October 14, 2021

A Texas appellate court recently allowed the manufacturing exemption for equipment used to process real property into products.Lignite begins as real property and ends as tangible personal property.Texas Westmoreland Coal Company (“Westmoreland”) owned and operated a lignite coal mine in…

Texas Tax Law Blog

Texas Franchise Tax Update: Finance Leases Qualify for Lower Franchise Tax Rate

By Jimmy Martens & John Grubb
October 2, 2021

Businesses that finance sales using leases should consider filing Texas franchise tax refund claims based upon a recent Texas court case. A Texas appellate court recently held that Xerox Corporation (“Xerox”) was entitled to compute its franchise tax based upon…

Texas Tax Law Blog

Martens, Todd & Leonard Welcomes New Associate R. John Grubb II

By Publisher
September 14, 2021

Martens, Todd & Leonard is pleased to announce the addition of R. John Grubb II to its Texas state and local tax controversy team. Mr. Grubb will join the other members of the firm in representing Texas taxpayers before the…

Texas Tax Law Blog

Local Sales Tax Sourcing Rules for Online Retailers Delayed Again

By Lacy Leonard & Gordon Martens
September 3, 2021

Texas Taxpayers have reached a deal with the Comptroller to delay implementation of the Comptroller’s new local sales tax sourcing rules for internet and shopping app sales until a trial expected to occur the week of June 13, 2022.On Monday,…

Texas Tax Law Blog

New Laws Ease Taxpayers’ Path to State Court

By Katy Ballard & Gordon Martens
June 14, 2021

On June 7, 2021, the Texas Governor signed both HB 2080 and SB 903 into law. The bills substantially lower the practical hurdles that taxpayers must meet to challenge the Comptroller in state court. New Option to Challenge Audit AssessmentsGenerally,…

Texas Tax Law Blog

Martens, Todd & Leonard Welcomes New Associate Katy Ballard

By Publisher
May 24, 2021

Martens, Todd & Leonard is pleased to announce the addition of associate Katy Ballard to its Texas state and local tax controversy team. Ms. Ballard will join the other members of the firm in representing Texas taxpayers before the State…

Texas Tax Law Blog

Texas Franchise Tax Update: Texas Taxpayers Spared from Tax Increase Arising from PPP Loan Forgiveness

By Gordon Martens & Katy Ballard
May 24, 2021

Texas taxpayers can breathe a collective sigh of relief since House Bill 1195 was signed into law on May 8, 2021. The bill provides that forgiveness on Paycheck Protection Program (PPP) loans will not be considered revenue for Texas franchise…

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